E. Neal Figler - Page 5

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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                
               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.                     
               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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