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Section 6331(a) authorizes the Commissioner to levy on
property and property rights of a taxpayer liable for taxes who
fails to pay them within 10 days after notice and demand for
payment. Sections 6331(d) and 6330(a), however, require written
notice to be sent to the taxpayer of the intent to levy and of
the taxpayer’s right to a hearing prior to the making of the
levy.
Section 6330(c)(2)(A) provides that the taxpayer may raise
at the hearing “any relevant issue relating to the unpaid tax or
the proposed levy” including spousal defenses, challenges to the
appropriateness of collection actions, and alternatives to
collection. Section 6330(c)(1) requires that the Appeals officer
obtain verification that the requirements of any applicable law
or administrative procedure have been met.
When an Appeals officer issues a determination regarding a
disputed collection action, a taxpayer may seek judicial review
with the Tax Court or a district court, as appropriate. Sec.
6330(d); see Davis v. Commissioner, 115 T.C. 35, 37 (2000); Goza
v. Commissioner, 114 T.C. 176, 179 (2000). The underlying tax
liability may be questioned if the taxpayer “did not receive any
statutory notice of deficiency for such tax liability or did not
otherwise have an opportunity to dispute such tax liability.”
Sec. 6330(c)(2)(B).
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Last modified: May 25, 2011