- 4 -
6320 and/or 6330, sustaining the proposed levy. Petitioner
timely petitioned the Court.
OPINION
Section 6330 provides that no levy may be made on any
property or right to property of a person unless the Secretary
first notifies the person in writing of the right to a hearing
before respondent’s Appeals Office. Section 6330(c)(1) provides
that the Appeals officer must verify at the hearing that
applicable laws and administrative procedures have been followed.
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). The person may challenge the
existence or amount of the underlying tax liability, however,
only if the person did not receive any statutory notice of
deficiency for such tax liability or did not otherwise have an
opportunity to dispute such tax liability. Sec. 6330(c)(2)(B).
In the instant case, petitioner does not challenge the
underlying liabilities. Consequently, we review respondent’s
determination for abuse of discretion. See Goza v. Commissioner,
114 T.C. 176, 181-182 (2000); Sego v. Commissioner 114 T.C. 604,
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011