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property. Also, under section 6330(a)(1) respondent must notify
a taxpayer in writing of the right to a hearing before the levy
is made.3
In such a hearing, respondent is required to verify whether
the requirements of all applicable laws and administrative
procedures have been met and to consider other issues raised by a
taxpayer including appropriate spousal defenses, collection
alternatives, and challenges to the appropriateness of the
collection actions. Sec. 6330(c).
Under section 6330(c)(3), respondent also is required to
consider whether any collection action balances the need for
efficient collection of taxes with the taxpayer's legitimate
concern that any collection action be no more intrusive than
necessary.
Under section 6330(c)(2)(B), if a taxpayer received a notice
of deficiency for a year in question and does not file a petition
for redetermination of the deficiency with the Tax Court, in a
collection hearing a taxpayer may not contest the existence or
amount of his or her underlying tax liabilities. Nestor v.
Commissioner, 118 T.C. 162, 165-166 (2002). Rather, to contest
the underlying tax liabilities in such a situation, the taxpayer
3 Even though respondent’s assessment herein was made as a
jeopardy assessment under section 6861, apparently respondent’s
proposed levy was not made as a jeopardy levy. See last sentence
of sec. 6331(a).
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Last modified: May 25, 2011