- 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