- 5 - ‘native born American national’, not to be mistaken as a ‘U.S. CITIZEN’”. OPINION I. Collection Action A. General Rules Pursuant to section 6331(a), if a taxpayer liable to pay taxes fails to do so within 10 days after notice and demand for payment, the Secretary is authorized to collect such tax by levy upon the taxpayer’s property. The Secretary is obliged to provide the taxpayer with 30 days’ advance notice of levy collection and of the administrative appeals available to the taxpayer. Sec. 6331(d). Upon a timely request a taxpayer is entitled to a collection hearing before the IRS Office of Appeals. Sec. 6330(b)(1). At the collection hearing, the taxpayer may raise “any relevant issue relating to the unpaid tax or the proposed levy, including” appropriate spousal defenses, challenges to the appropriateness of collection actions, and offers of collection alternatives. Sec. 6330(c)(2)(A). The taxpayer may not contest the validity of the underlying tax liability unless the taxpayer did not receive a notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability. Sec. 6330(c)(2)(B). In rendering a determination, the Appeals officer must take into consideration verificationPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011