Gerald R. Tassielli - Page 6

                                        - 5 -                                         
          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 begun.                          
               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 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); see Montgomery v.                      
          Commissioner, 122 T.C. 1 (2004).                                            
               This Court has jurisdiction under section 6330 to review the           
          Commissioner’s administrative determinations.  Sec. 6330(d); see            
          Iannone v. Commissioner, 122 T.C. 287, 290 (2004).  When the                
          validity of the underlying tax liability is properly at issue, we           
          review the determination de novo.  When the underlying liability            






Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011