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determined that an installment agreement would be
granted in the amount of $2,700/mo. because this amount
was available monthly. In addition, payment of this
monthly amount would ensure that the liabilities would
be paid in full prior to the expected retirement date
of Mr. Lites and there would be no requirement for
extension of the collection statute expiration date
(CSED). This determination was also contingent upon
whether there was no balance due on the 2002 return
that is due to be filed by October 15, 2003.
OPINION
If a person fails to pay any Federal income tax liability
within 10 days of notice and demand, the Secretary is authorized
to collect the tax by levy on the person’s property. Sec.
6331(a). First, however, the person must be notified of the
right to an administrative hearing. Sec. 6330(a). If one is
requested, the administrative hearing is before the Appeals
Office of the Internal Revenue Service. Sec. 6330(b)(1). At the
hearing, the person may generally raise “any relevant issue
relating to the unpaid tax or the proposed levy”; the person may
also challenge the “existence or amount of the underlying tax
liability” if the person received no statutory notice of
deficiency or otherwise had no opportunity to dispute the tax
liability. Sec. 6330(c)(2)(A) and (B). In addition, the person
may raise at the hearing offers of collection alternatives, which
may include, among other things, an installment agreement or
offer in compromise. Sec. 6330(c)(2)(A)(iii).
In making a determination, the Appeals officer is required
to take into consideration issues properly raised, the
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