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representative contacted us and advised that you
could not meet the terms of our proposal. He
asked us to issue a notice of determination to
you.
Discussion
Before a levy can be made on any property or right to
property, the Commissioner is obligated to provide the
taxpayer with notice of the Commissioner’s intent to levy
and notice of the taxpayer’s right to a fair hearing before
an impartial officer of the Appeals Office. Secs. 6330(a)
and (b) and 6331(d). If the taxpayer requests a section
6330 hearing, he or she may raise in that hearing any
relevant issue relating to the unpaid tax or the proposed
levy, including appropriate spousal defenses, challenges to
the appropriateness of the collection actions, and “offers
of collection alternatives, which may include the posting
of a bond, the substitution of other assets, an installment
agreement, or an offer-in-compromise.” Sec. 6330(c)(2)(A).
A determination is then made which takes into consideration
those issues, the verification that the requirements of
applicable law and administrative procedures have been met,
and “whether any proposed collection action balances the
need for the efficient collection of taxes with the
legitimate concern of the person that any collection action
be no more intrusive than necessary.” Sec. 6330(c)(3).
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