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timely petition, and a trial was held on June 13, 2006, in
Spokane, Washington.5
OPINION
I. General Rules
Pursuant to section 6331(a), if a taxpayer liable to pay
taxes fails to do so within 10 days after notice and demand for
payment, the Secretary is authorized to collect such tax by levy
upon the taxpayer’s property. The Secretary is obliged to
provide the taxpayer with 30 days’ advance notice of levy and to
include in the notice information regarding the administrative
appeals available to the taxpayer. Sec. 6331(d)(2), (4).
Section 6330 elaborates on section 6331 and provides that upon a
timely request a taxpayer is entitled to a collection hearing
before the IRS Office of Appeals. Sec. 6330(a)(3)(B), (b)(1).
At the collection hearing, the taxpayer may raise “any
relevant issue relating to the unpaid tax or the proposed levy,”
including appropriate spousal defenses, challenges to the
appropriateness of collection actions, and offers of collection
alternatives. Sec. 6330(c)(2)(A). The taxpayer may not contest
the validity of the underlying tax liability unless the taxpayer
did not receive a notice of deficiency for such tax liability or
5At trial, petitioner admitted that “we’re not challenging
the deficiency, but we did want to get current information.”
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Last modified: November 10, 2007