Arthur A. Lemann III and Roberta A. Lemann - Page 12

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               Section 6331(a) authorizes the Secretary to levy against               
          property and property rights where a taxpayer liable for taxes              
          fails to pay those taxes within 10 days after notice and demand             
          for payment is made.  Section 6331(d) requires the Secretary to             
          send written notice of an intent to levy to the taxpayer, and               
          section 6330(a) requires the Secretary to send a written notice             
          to the taxpayer of his right to a section 6330 hearing at least             
          30 days before any levy is begun.                                           
               If a section 6330 hearing is requested, the hearing is to be           
          conducted by the Commissioner's Office of Appeals and, at the               
          hearing, the Appeals officer conducting it must verify that the             
          requirements of any applicable law or administrative procedure              
          have been met.  Sec. 6330(b)(1), (c)(1).  The taxpayer may raise            
          at the hearing any relevant issue relating to the unpaid tax or             
          the proposed levy, including challenges to the appropriateness of           
          collection actions or offers of collection alternatives, such as            
          an installment agreement or an offer-in-compromise.  Sec.                   
          6330(c)(2)(A).  The taxpayer may contest the existence or amount            
          of the underlying tax liability at the hearing if the taxpayer              
          did not receive a statutory notice of deficiency with respect to            
          the underlying tax liability or did not otherwise have an                   
          opportunity to dispute that liability.  Sec. 6330(c)(2)(B).  At             
          the conclusion of the hearing, the Appeals officer must determine           
          whether and how to proceed with collection, taking into account,            

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Last modified: May 25, 2011