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signed by the director of the service center and not the
Secretary are invalid; (2) he did not receive a proper collection
hearing because Mr. Phillips was a settlement officer, not an
Appeals officer; and (3) he was improperly precluded from raising
relevant issues that challenged the validity of the underlying
tax liabilities.
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
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Last modified: May 25, 2011