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On April 23, 2004, petitioners filed a petition in this Court
challenging respondent’s determination.
OPINION
Section 6330 entitles a taxpayer to notice and an
opportunity for a hearing before the IRS can proceed with tax
collection by levy. Upon request, a taxpayer is entitled to a
fair hearing before an impartial Appeals officer. Sec.
6330(b)(1), (3). At the hearing, the Appeals officer is required
(1) to verify that the requirements of any applicable law or
administrative procedure have been met, and (2) to consider any
relevant issue the taxpayer raises relating to the unpaid tax or
the proposed levy. Sec. 6330(c)(1) and (2)(A). 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 issues raised by the taxpayer at the hearing and whether the
proposed collection action balances the need for the efficient
collection of taxes with the taxpayer’s legitimate concern that
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Last modified: May 25, 2011