Robert B. Keenan - Page 8

                                        - 8 -                                         
          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             






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011