Juanita and Emmanuel Kendricks - Page 9

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               consideration whether the proposed collection action                   
               balances the need for the efficient collection of taxes                
               with the legitimate concern of the person that any                     
               collection action be no more intrusive than necessary.                 
               Therefore, it is the determination in this case [that]                 
               the proposed levy action is sustained.                                 
               On March 3, 2003, petitioners filed the petition.                      
          I.  Collection Due Process                                                  
               If any person liable for Federal tax liability neglects or             
          refuses to make payment within 10 days of notice and demand, the            
          Commissioner is authorized to collect the tax by levy on that               
          person's property.  See sec. 6331(a).  As a general rule, at                
          least 30 days before taking such action, the Commissioner must              
          provide the person with a written final notice of intent to levy            
          that describes, among other things, the administrative appeals              
          available to the person.  See sec. 6331(d).                                 
               Upon request, the person is entitled to an administrative              
          review hearing before Appeals.  Sec. 6330(b)(1).  The Appeals               
          officer conducting the hearing must verify that the requirements            
          of any applicable law or administrative procedure have been met.            
          Sec. 6330(c)(1).  Section 6330(c)(2) prescribes the relevant                
          matters that a person may raise at the Appeals hearing, including           
          spousal defenses, the appropriateness of respondent's proposed              
          collection action, and possible alternative means of collection.            
          A taxpayer may contest the existence or amount of the underlying            
          tax liability at an Appeals Office hearing if the taxpayer did              

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