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Discussion
I. Collection Actions
A. Lien and Levy
Sections 6320 (pertaining to Federal tax liens) and 6330
(pertaining to levies) establish procedures for administrative
and judicial review of certain collection actions. As an initial
matter, the Commissioner is required to provide a taxpayer with
written notice that a Federal tax lien has been filed and/or that
the Commissioner intends to levy; the Commissioner is also
required to explain to the taxpayer that such collection actions
may be challenged on various grounds at an administrative
hearing. See Davis v. Commissioner, 115 T.C. 35, 37 (2000); Goza
v. Commissioner, 114 T.C. 176, 179 (2000).
Section 6330(c)(1) imposes on the Appeals Office an
obligation to obtain verification that “the requirements of any
applicable law or administrative procedure have been met.”
Section 6330(c)(2) prescribes the matters that a person may raise
at an administrative hearing. Section 6330(c)(2)(A) provides
that a person may raise issues such as spousal defenses, the
appropriateness of the Commissioner's intended collection action,
and possible alternative means of collection. See Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner,
supra. In addition, section 6330(c)(2)(B) establishes the
circumstances under which a person may challenge the existence or
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Last modified: May 25, 2011