- 4 - applicable law or administrative procedure had been met, and that the levy action balanced the need for the efficient collection of tax with the concern that any collection action be no more intrusive than necessary. Discussion Section 6331(a) authorizes the Secretary to levy upon property and property rights of a taxpayer liable for tax who fails to pay the tax within 10 days after the notice and demand for payment is made. Section 6331(d) provides that the levy authorized in section 6331(a) may be made with respect to unpaid tax only if the Secretary has given written notice to the taxpayer 30 days before the levy. Section 6330(a) requires the Secretary to send a written notice to the taxpayer of the amount of the unpaid tax and of the taxpayer’s right to a section 6330 hearing at least 30 days before the levy is made. If a section 6330 hearing is requested, the hearing is to be conducted by the 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) and (c)(2). The taxpayer may raise at the hearing “any relevant issue relating to the unpaid tax or the proposed levy”. Sec. 6330(c)(2)(A). The taxpayer may also raise challenges to the existence or amount of the underlying tax liability at a hearing if the taxpayer did not receive aPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011