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Deficiency” requesting the elimination of all taxes owed,
including penalties and interest.
Discussion
Before a levy may be made on any property or right to
property, taxpayers are entitled to a notice of intent to levy
and notice of their right to a fair hearing before an impartial
officer of the Commissioner’s Appeals Office. Secs. 6330(a) and
(b), 6331(d). If the taxpayers request a hearing, they may raise
in that hearing any relevant issue relating to the unpaid tax or
the proposed levy, including challenges to the appropriateness of
the collection action and “offers of collection alternatives,
which may include * * * an offer-in-compromise.” Sec.
6330(c)(2)(A). A determination is then made that takes into
consideration those issues, the verification that the
requirements of applicable law and administrative procedures have
been met, 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).
Petitioners have not argued that any portion of their
outstanding tax liability is uncollectible; however, they do
argue that they were unfairly denied an opportunity to file a
petition with the Court for redetermination of the deficiencies,
and that a portion of their liability--the interest and the
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Last modified: March 27, 2008