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Appeals Officer must verify at the hearing that applicable laws
and administrative procedures have been followed.4 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). However, the person may challenge the existence
or amount of the underlying tax liability only if the person did
not receive any statutory notice of deficiency for the tax
liability or did not otherwise have an opportunity to dispute the
3(...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.
4Sec. 6330(c)(1) provides:
(1) 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