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it, or by transferring it to other persons; or (3) financially
imperiled. Id.; sec. 1.6851-1(a)(1), Income Tax Regs.
Section 6330 provides taxpayers with notice and an
opportunity for a hearing before the Commissioner may levy on any
property or property right. Specifically, section 6330(a)(1)
provides:
No levy may be made on any 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 a levy is made.
Such notice shall be required only once for the taxable
period to which the unpaid tax * * * relates.
Section 6330(a)(2) requires the Commissioner to issue a notice
“not less than 30 days before the day of the first levy with
respect to the amount of the unpaid tax for the taxable period.”
Section 6330 does not apply if the Commissioner makes a
finding, pursuant to the last sentence of section 6331(a), that
the collection of tax is in jeopardy. Sec. 6330(f). The last
sentence of section 6331(a) provides:
If the Secretary makes a finding that the collection of
such tax is in jeopardy, notice and demand for
immediate payment of such tax may be made by the
Secretary and, upon failure or refusal to pay such tax,
collection thereof by levy shall be lawful without
regard to the 10-day period provided in this section.
In the context of jeopardy collection, the Commissioner must
provide the taxpayer with a section 6330 hearing “within a
reasonable period of time after the levy.” Sec. 6330(f). We
have jurisdiction under section 6330(d) to review respondent’s
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