- 9 - 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, thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011