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allegations or denials in his pleadings but must “set forth
specific facts showing that there is a genuine issue for trial.”
Rule 121(d); Dahlstrom v. Commissioner, supra at 820-821.
II. Section 6330
Section 6330 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 the person 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). At the hearing, a taxpayer may contest the existence
and amount of the underlying tax liability if 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. The
Appeals Office is required to take into consideration the
verification presented by the Secretary that the requirements of
applicable law and administrative procedures have been met, the
relevant issues raised by the taxpayer, and whether the proposed
collection action appropriately balances the need for efficient
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Last modified: November 10, 2007