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Discussion
Section 6331(a) authorizes the Secretary to levy upon
property and property rights of a taxpayer liable for taxes who
fails to pay those taxes within 10 days after notice and demand
for payment. Section 6331(d) provides that the levy authorized
in section 6331(a) may be made with respect to any “unpaid tax”
only after the Secretary has notified the person in writing of
his intention to make the levy and of the taxpayer’s right to a
section 6330 hearing at least 30 days before any levy action is
begun.
If a section 6330 hearing is requested, the hearing is to be
conducted by the Commissioner’s Office of Appeals, and, at the
hearing, the Appeals officer conducting it must verify that the
requirements of any applicable law or administrative procedure
have been met. Sec. 6330(b)(1), (c)(1). The taxpayer is
entitled to one hearing with respect to “the taxable period to
which the unpaid tax specified in * * * [the levy notice]
relates.” Sec. 6330(b)(2). The taxpayer may raise at the
hearing “any relevant issue relating to the unpaid tax or the
proposed levy”. Sec. 6330(c)(2)(A).
At the conclusion of the hearing, the Appeals officer must
determine whether and how to proceed with collection and shall
take into account (i) the verification that the requirements of
any applicable law or administrative procedure have been met,
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Last modified: November 10, 2007