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of the Commissioner’s intent to levy before collection may
proceed. Section 6331(d) also indicates that this notification
should include a statement of available administrative appeals.
Section 6330(a) expands in several respects upon the premise of
section 6331(d), forbidding collection by levy until the taxpayer
has been furnished notice of the opportunity for administrative
review of the matter in the form of a hearing before the IRS
Office of Appeals. Section 6330(b) grants a taxpayer who so
requests the right to a fair hearing before an impartial Appeals
officer.
Section 6330(c) addresses the matters to be considered at
the hearing:
SEC. 6330(c). Matters Considered at Hearing.--In
the case of any hearing conducted under this section--
(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.
(2) Issues at hearing.--
(A) In general.--The person may raise at
the hearing any relevant issue relating to
the unpaid tax or the proposed levy,
including--
(i) appropriate spousal defenses;
(ii) challenges to the
appropriateness of collection actions;
and
(iii) offers of collection
alternatives, which may include the
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Last modified: May 25, 2011