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754 (1988). We conclude that there are no genuine issues of
material fact regarding the questions raised in respondent’s
motion for summary judgment, and a decision may be rendered as a
matter of law.
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to do so within 10 days after notice
and demand, the Secretary can collect such tax by levy upon
property belonging to such person. Pursuant to section 6331(d),
the Secretary is required to give the taxpayer notice of his
intent to levy and within that notice must describe the
administrative review available to the taxpayer before proceeding
with the levy. See also sec. 6330(a).
Section 6330(b) describes the administrative review process,
providing that a taxpayer can request a hearing with the Appeals
Office with regard to a levy notice. At the section 6330
hearing, the taxpayer may raise certain matters set forth in
section 6330(c)(2), which include appropriate spousal defenses,
challenges to the appropriateness of collection actions, and
offers of collection alternatives. Further, a taxpayer may
dispute the underlying tax liability for any tax period if the
taxpayer did not receive a notice of deficiency for such tax
liability or did not otherwise have an opportunity to dispute
such tax liability. Sec. 6330(c)(2)(B).
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