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alternatives to the proposed levy and respondent was therefore
entitled to collect the tax by levying upon petitioner’s assets.
On October 24, 2002, petitioner filed a petition with the
Tax Court disagreeing with the September 26, 2002, notice of
determination.
Discussion
Section 6330 provides that no levy may be made on any
property or right to property of a person unless the Secretary
first notifies the person in writing of the right to a hearing
before the Appeals Office. Section 6330(c)(1) provides that the
Appeals Officer must verify at the hearing that the applicable
laws and administrative procedures have been followed. At the
hearing, the person may raise any relevant issues relating to the
unpaid tax or the proposed levy, including appropriate spousal
defenses, challenges to the appropriateness of collection
actions, and collection alternatives. Sec. 6330(c)(2)(A). The
person may challenge the existence or amount of the underlying
tax, however, only if the person did not receive any statutory
notice of deficiency for the tax liability or did not otherwise
have an opportunity to dispute the tax liability. Sec.
6330(c)(2)(B).
Where the validity of the underlying tax liability is
properly in issue, the Court will review the matter de novo.
Where the validity of the underlying tax is not properly at
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Last modified: May 25, 2011