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A section 6330 hearing will be conducted if the taxpayer
submits a timely written request in response to the section
6330(a) notice. Sec. 6330(b) and (c). The taxpayer must request
the section 6330 hearing within the 30-day period commencing on
the day after the date of the section 6330(a) notice. Sec.
6330(a)(3)(B); sec. 301.6330-1(b)(1), Proced. & Admin. Regs. If
a taxpayer makes a timely request for a section 6330 hearing, a
hearing shall be held before an impartial officer or employee of
the Appeals Office.5 Sec. 6330(b)(1), (3). Following a section
6330 hearing, an Appeals officer will issue a notice of
determination indicating whether the proposed levy action may
proceed.6 Sec. 301.6330-1(e)(3), Q&A-E8, Proced. & Admin. Regs.
Under section 6330(d)(1), the taxpayer may petition this Court to
5 At the sec. 6330 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). Taxpayers are
precluded from contesting the existence or amount of the
underlying tax liability unless the taxpayer failed to 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).
6 In making its determination, the Appeals Office is
required to take into consideration: (1) The verification
presented by the Secretary that the requirements of applicable
law and administrative procedures have been met; (2) the relevant
issues raised by the taxpayer; and (3) whether the proposed levy
action appropriately balances the need for efficient collection
of taxes with a taxpayer’s concerns regarding the intrusiveness
of the proposed levy action. Sec. 6330(c)(3).
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Last modified: November 10, 2007