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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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