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timely request a taxpayer is entitled to a collection hearing
before the IRS Office of Appeals. Sec. 6330(a)(3)(B) and (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
did not receive a notice of deficiency for such tax liability or
did not otherwise have an opportunity to dispute the tax
liability. Sec. 6330(c)(2)(B). In rendering a determination,
the Appeals officer must verify that the requirements of any
applicable law and administrative procedure have been met. Also,
the Appeals officer must consider and weigh relevant issues
relating to the unpaid tax or proposed levy, and “whether any
proposed collection action balances the need for the efficient
collection of taxes with the legitimate concern of the person
that any collection action be no more intrusive than necessary.”
Sec. 6330(c)(3)(C).
The taxpayer is entitled to appeal the determination of the
Appeals Office if made on or before October 16, 2006, to the Tax
Court or a U.S. District Court, depending on the type of tax at
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Last modified: November 10, 2007