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For the reasons set forth below, we conclude that
respondent has failed to prove that there is no genuine
issue of any material fact. Accordingly, we will deny
respondent’s motion.
We have previously summarized the rights of the
Commissioner to levy against the property or property
rights of a taxpayer and the protections afforded to such
a taxpayer in Lunsford v. Commissioner, 117 T.C. 183,
183-184 (2001), in which we stated as follows:
Section 6331(a) authorizes the Commissioner
to levy against property and property rights
where a taxpayer fails to pay taxes within 10
days after notice and demand for payment is made.
Section 6331(d) requires the Secretary to send
notice of an intent to levy to the taxpayer, and
section 6330(a) requires the Secretary to send a
written notice to the taxpayer of his right to a
hearing. Section 6330(b) affords taxpayers the
right to a “fair hearing” before an “impartial”
IRS Appeals officer. Section 6330(c)(1) requires
the Appeals officer to obtain verification that
the requirements of any applicable law or
administrative procedure have been met. Section
6330(c)(2)(A) specifies issues that the taxpayer
may raise at the Appeals hearing. The taxpayer
is allowed to raise “any relevant issue relating
to the unpaid tax or the proposed levy” including
spousal defenses, challenges to the appropriate-
ness of collection action, and alternatives to
collection. Sec. 6330(c)(2)(A). The taxpayer
cannot raise issues relating to the underlying
tax liability if the taxpayer received a notice
of deficiency or the taxpayer otherwise had
an opportunity to dispute the tax liability.
Sec. 6330(c)(2)(B).
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Last modified: May 25, 2011