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6330(c)(1) provides that the Appeals officer must verify at the
hearing that applicable laws and administrative procedures have
been followed.6 Sec. 6330(c)(1). The Appeals officer may rely
on a Form 4340 for purposes of complying with section 6330(c)(1).
Nestor v. Commissioner, 118 T.C. 162, 166 (2002). At the
hearing, the person may raise any relevant issue 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 liability, however, only if the person did not receive any
statutory notice of deficiency for such tax liability or did not
5(...continued)
property or right to property of any person unless the
Secretary has notified such person in writing of their right
to a hearing under this section before such levy is made.
* * *
* * * * * * *
(b) Right to Fair Hearing.--
(1) In general.--If the person requests a hearing
* * *, such hearing shall be held by the Internal Revenue
Service Office of Appeals.
6Sec. 6330(c)(1) provides:
Requirement of investigation.--The appeals officer shall at
the hearing obtain verification from the Secretary that the
requirements of any applicable law or administrative
procedure have been met.
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Last modified: May 25, 2011