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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