Joseph G. Dostal - Page 14

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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                      
                  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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Last modified: May 25, 2011