Edward W. Clough - Page 6
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petitioner’s alleged tax liability or delivered notice and demand
for payment, and (4) respondent failed to comply with statutory
and regulatory provisions for section 6330 hearings by refusing
to grant petitioner a face-to-face hearing.
I. Determination To Proceed With Collection
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary
has notified such person in writing of the right to a hearing
before the levy is made. If a taxpayer makes a request for a
hearing, a hearing shall be held before an impartial officer or
employee of the Internal Revenue Service Office of Appeals. Sec.
6330(b)(1), (3). At the hearing, a taxpayer may raise any
relevant issue, including appropriate spousal defenses,
challenges to the appropriateness of the collection action, and
collection alternatives. Sec. 6330(c)(2)(A). A taxpayer is
precluded from contesting the existence or amount of the
underlying tax liability at the hearing unless the taxpayer did
not receive a notice of deficiency for the tax in question or did
not otherwise have an earlier opportunity to dispute the
tax liability. Sec. 6330(c)(2)(B); see also Sego v.
Commissioner, 114 T.C. 604, 609 (2000).
Following a hearing, the Appeals Office must make a
determination whether the proposed levy action may proceed. In
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Last modified: November 10, 2007