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Discussion
I. Sections 6330 and 6331
Section 6331(a) authorizes the Secretary of the Treasury
(Secretary) to levy against property and property rights where a
taxpayer liable for taxes fails to pay those taxes within 10 days
after notice and demand for payment is made. Section 6331(d)
requires the Secretary to send written notice of an intent to
levy to the taxpayer, and section 6330(a) requires the Secretary
to send a written notice to the taxpayer of his right to a
section 6330 hearing at least 30 days before any levy is begun.
If a section 6330 hearing is requested, the hearing is to be
conducted by the Commissioner’s Appeals Office, and, at the
hearing, the Appeals officer conducting it must verify that the
requirements of any applicable law or administrative procedure
have been met. Sec. 6330(b)(1), (c)(2). The taxpayer may raise
at the hearing any relevant issue relating to the unpaid tax or
the proposed levy. Sec. 6330(c)(2).2 At the conclusion of the
hearing, the Appeals officer must determine whether and how to
proceed with collection, taking into account, among other things,
collection alternatives proposed by the taxpayer and whether any
proposed collection action balances the need for the efficient
collection of taxes with the legitimate concern of the taxpayer
2 A taxpayer receiving a notice of Federal tax lien has
hearing rights similar to the hearing rights accorded a taxpayer
receiving notice of intent to levy. See sec. 6320(c).
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Last modified: May 25, 2011