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the taxpayer with a written notice of his intent to levy and of
the administrative appeal available to the taxpayer. Sec.
6331(d)(4)(C).
Section 6330(a) requires the Secretary to send written
notice to the taxpayer of his right to request a hearing with
Appeals (section 6330 hearing) before a levy is made. Section
6330(a)(2) provides that the prescribed notice must be provided
not less than 30 days before the day of the first levy, and
section 6330(a)(3)(B) provides that the notice must inform the
taxpayer that he has the right to request a section 6330 hearing
during the 30-day period under section 6330(a)(2). See sec.
301.6330-1(c), Q&A-C3, Proced. & Admin. Regs. The taxpayer’s
request for the section 6330 hearing must be submitted in
writing. Sec. 301.6330-1(c)(2), Q&A-C1, Proced. & Admin. Regs.
If the written request is properly addressed, with postage
prepaid, and is postmarked within the applicable 30-day response
period, in accordance with section 7502, the request will be
considered timely even if it is not received by the IRS office
that issued the notice until after the 30-day response period.
Sec. 301.6330-1(c)(2), Q&A-C4, Proced. & Admin. Regs.
If a section 6330 hearing is conducted, the taxpayer may
raise any relevant matter set forth in section 6330(c)(2) at the
hearing, and the Appeals officer shall make a “determination” as
to those matters. Sec. 6330(c)(3). Appeals will issue its
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Last modified: May 25, 2011