- 6 - At trial, petitioner’s only argument, raised for the first time, was that the bankruptcy court’s July 27, 2004, order discharged his tax liabilities. Discussion The issue we must decide is whether the bankruptcy court’s July 27, 2004, order forecloses respondent from collecting petitioner’s tax liabilities for the 1988, 1989, 1990, 1991, 1993, 1995, 1996, and 1997 taxable years. Petitioner did not raise the issue of his bankruptcy discharge during the section 6330 Appeals hearing (Appeals hearing) because he did not file for bankruptcy until after filing his petition to this Court for review of respondent’s determination to proceed with collection. Before we address the issue of the bankruptcy discharge, we briefly address petitioner’s position at the Appeals hearing, in his petition to this Court, and throughout the administrative process before the Internal Revenue Service. Section 6330 provides that no levy may be made on any property or right to property of a person unless the Secretary first notifies the person in writing of the right to a hearing before the Appeals Office. Section 6330(c)(1) provides that the Appeals officer must verify at the hearing that the applicable laws and administrative procedures have been followed. At the hearing, the person may raise any relevant issues relating to the unpaid tax or the proposed levy, including appropriate spousal defenses,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011