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Discussion
I. Law
A. Collection Due Process
Section 6330(a) provides that the Commissioner must notify a
taxpayer of his right to request a hearing before the
Commissioner may collect unpaid Federal taxes from such taxpayer
by levy. If the taxpayer requests such a hearing, the Appeals
officer conducting the hearing must verify that the requirements
of any applicable law or administrative procedure have been met.
Sec. 6330(c)(1). The taxpayer requesting the hearing may raise
“any relevant issue relating to the unpaid tax or the proposed
levy”. Sec. 6330(c)(2)(A). The taxpayer “may also raise at the
hearing challenges to the existence or amount of the underlying
tax liability” if the taxpayer did not receive any statutory
notice of deficiency for, or did not otherwise have an
opportunity to dispute, such tax liability. Sec. 6330(c)(2)(B).
Following the hearing, the Appeals officer must determine
whether the proposed levy is to proceed, taking into account the
verification the Appeals officer has made, the issues raised by
the taxpayer at the hearing, and whether the proposed levy
“balances the need for the efficient collection of taxes with the
legitimate concern of the * * * [taxpayer] that any collection
action be no more intrusive than necessary.” Sec. 6330(c)(3).
We have jurisdiction to review such determinations where we have
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Last modified: May 25, 2011