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subsequently made the determination that the proposed levy action
was appropriate for the taxable years 1987 and 1988, and a Notice
of Determination was issued.
Discussion
Before a levy may be made on any property or right to
property, a taxpayer is entitled to notice of the Commissioner’s
intent to levy and notice of the right to a fair hearing before
an impartial officer of the Internal Revenue Service (IRS)
Appeals Office. Secs. 6330(a) and (b), 6331(d). Taxpayers may
raise challenges to “the appropriateness of collection actions”
and may make “offers of collection alternatives, which may
include the posting of a bond, the substitution of other assets,
an installment agreement, or an offer-in-compromise.” Sec.
6330(c)(2)(A). The Appeals officer must consider those issues,
verify that the requirements of applicable law and administrative
procedures have been met, and consider “whether any proposed
collection action balances the need for the efficient collection
of taxes with the legitimate concern of the person [involved]
that any collection action be no more intrusive than necessary.”
Sec. 6330(c)(3)(C).
After the IRS Appeals hearing process, section 6330 gives
this Court jurisdiction to review the Appeals officer’s
determination. In an appeal to this Court pursuant to section
6330(d), a taxpayer may raise in his petition any issues that he
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Last modified: November 10, 2007