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or denials of the pleadings but must set forth specific facts
showing that there is a genuine issue for trial. Rule 121(d).
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary
first notifies him or her in writing of the right to a hearing
before the Appeals Office.2 At the hearing, a taxpayer may raise
any relevant issues including appropriate spousal defenses,
challenges to the appropriateness of collection actions, and
offers of collection alternatives. Sec. 6330(c)(2)(A). Under
certain circumstances, the taxpayer may also challenge the
existence or amount of the underlying tax liability. Sec.
6330(c)(2)(B).
In Lunsford v. Commissioner, 117 T.C. 183, 185-186 (2001),
we stated:
Our Rules require petitioners to specify the facts
upon which they rely for relief under section 6330. A
petition filed under section 6330 must contain “Clear
and concise lettered statements of the facts on which
the petitioner bases each assignment of error”. Rule
331(b)(5). * * *
In the petition and the response to respondent’s motion for
summary judgment, petitioner has advanced nothing but frivolous
and meritless arguments with respect to her underlying tax
liability for 1994. We shall not painstakingly address
petitioner’s assertions “with somber reasoning and copious
2 Similar hearing rights are provided to contest the filing
of a Federal tax lien under sec. 6320.
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Last modified: November 10, 2007