- 19 -
Section 6330(a)(3) provides that the notice shall include, in
simple and nontechnical terms, the amount of the unpaid tax, the
right of the person to request the hearing, and the proposed
action by the Secretary and the rights of the person with respect
to such action. Section 6330(a)(3)(C)(ii) and (iii) specifically
requires that the person whose property may be subject to a levy
also be advised of “the procedures applicable to the levy and
sale of property under this title” and “the administrative
appeals available to the taxpayer with respect to such levy and
sale and the procedures relating to such appeals”. Section
6330(a) thus confirms that the Commissioner has an affirmative
obligation to notify a taxpayer whose property or rights to
property could be adversely affected by a proposed levy of his
administrative appeal rights and the procedures relating to such
appeal.
Respondent issued the notice advising petitioner of his
right to a section 6330 hearing before we decided Keene.4
Petitioner contends in effect that respondent’s obligations to
inform a taxpayer of his rights under section 6330 do not end
with the mailing of a notice. Petitioner maintains that
respondent had an obligation to inform him of his right under
4We recognize that the notice furnished to petitioner under
sec. 6330 could not have included any explanation of his rights
under sec. 7521 and Keene v. Commissioner, supra, because our
Opinion in Keene had not yet been filed when the notice was
mailed to petitioner.
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011