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employee of the Internal Revenue Service Office of Appeals. Sec.
6330(b)(1), (3). At the hearing, a taxpayer may raise any
relevant issue, including appropriate spousal defenses,
challenges to the appropriateness of the collection action, and
collection alternatives. Sec. 6330(c)(2)(A). Taxpayers,
however, are expected to provide all relevant information
requested by Appeals, including financial statements, for its
consideration of the facts and issues involved in the hearing.
Sec. 301.6330-1(e)(1), Proced. & Admin. Regs. Taxpayers are
precluded from contesting the existence or amount of the
underlying tax liability unless the taxpayer failed to receive a
notice of deficiency for the tax in question or did not otherwise
have an earlier opportunity to dispute the tax liability. Sec.
6330(c)(2)(B); see also Sego v. Commissioner, 114 T.C. 604, 609
(2000).
Following a hearing, the Appeals Office must make a
determination whether the proposed levy action may proceed. In
so doing, the Appeals Office is required to take into
consideration: (1) The verification presented by the Secretary
that the requirements of applicable law and administrative
procedures have been met, (2) the relevant issues raised by the
taxpayer, and (3) whether the proposed levy action appropriately
balances the need for efficient collection of taxes with a
taxpayer’s concerns regarding the intrusiveness of the proposed
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Last modified: May 25, 2011