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6330(a)(1), we have injunctive power under section 6330(e)(1) to
undo the levy notwithstanding that the taxpayer has not received
the posthearing notice of determination to levy contemplated in
Offiler and Lunsford. In support of their argument, they claim
that, if we lack authority to act, they have no remedy for the
Secretary’s unlawful conduct in levying on their property without
complying with the terms of section 6330, a result (they believe)
Congress plainly did not intend.
IV. Discussion
A. Section 6331(i)(3)(B)(i)
Both subsections (i) and (k) of section 6331 (as they
presently read) were added to that section by the Internal
Revenue Service Restructuring and Reform Act of 1998 (the 1998
Act), Pub. L. 105-206, secs. 3433(a), 3462(b), 112 Stat. 759,
765. S. Rept. 105-174 (1998), 1998-3 C.B. 537, is the report of
the Committee on Finance that accompanied H.R. 2676, 105th Cong.,
2d Sess. (1998), which became the 1998 Act. That report makes
clear the committee’s intent that new section 6331(i) (which
originated in the Senate) would not affect the IRS’s ability to
offset refunds. S. Rept. 105-174, supra at 80, 1998-3 C.B. at
616. Given the historic distinction between levy and offset,
there is no indication why the committee thought necessary the
exception found in section 6331(i)(3)(B)(i), nor is there any
explanation of the language “levy to carry out an offset”.
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