- 6 -
Discussion
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to do so within 10 days after notice
and demand, the Secretary generally can collect such tax by levy
upon all property and rights to property belonging to such person
or on property on which there is a Federal tax lien. Pursuant to
section 6331(d), the Secretary is required to give the taxpayer
notice of his intent to levy and within that notice must describe
the administrative review available to the taxpayer before
proceeding with the levy. See also sec. 6330(a).
Section 6330(b) describes the administrative review process,
providing that a taxpayer can request an Appeals hearing (section
6330 hearing) with regard to a levy notice.4 Pursuant to section
6330(c)(2)(A), a taxpayer may raise at the section 6330 hearing
any relevant issue with regard to the Commissioner’s collection
activities, including spousal defenses, challenges to the
appropriateness of the Commissioner’s intended collection action,
and alternative means of collection. Sego v. Commissioner, 114
T.C. 604, 609 (2000); Goza v. Commissioner, 114 T.C. 176, 180
(2000).
4 Although the NFTLs were filed before the effective date
of secs. 6320 and 6330, which apply to collection actions
initiated after Jan. 18, 1999, the collection due process
procedures apply to the matter before us because the levy notice
was issued after that date. See Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3401,
112 Stat. 746; Parker v. Commissioner, 117 T.C. 63 (2001).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: November 10, 2007