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OPINION
A. Section 6330
Section 6330 entitles a taxpayer to notice and an
opportunity for a hearing before the IRS can begin the process of
tax collection by lien and/or levy. Upon request, a taxpayer is
entitled to a fair hearing before an impartial officer from the
IRS Office of Appeals. Sec. 6330(b)(1), (3). At the hearing,
the Appeals officer is required to verify that the requirements
of any applicable law or administrative procedure have been met
and to consider any relevant issue the taxpayer raises relating
to the unpaid tax or the proposed levy. Sec. 6330(c)(1) and
(2)(A).
A taxpayer may generally raise any relevant issue relating
to his/her unpaid tax liability or the proposed levy during the
hearing. Relevant issues include an appropriate spousal defense,
challenges to the appropriateness of the collection action, and
offers of collection alternatives. Sec. 6330(c)(2)(A). The
taxpayer may challenge the existence or amount of the underlying
tax liability if he/she did not receive a statutory notice of
deficiency for the tax liability or did not have an opportunity
to dispute it. Sec. 6330(c)(2)(B).
Following the hearing, the Appeals officer must determine
whether the collection action is to proceed, taking into account
the verification the Appeals officer has made, the issues raised
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Last modified: May 25, 2011