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pleadings. Grant Creek Water Works, Ltd. v. Commissioner, 91
T.C. 322, 325 (1988); Casanova Co. v. Commissioner, 87 T.C. 214,
217 (1986).
Section 6320(a)(1) requires the Secretary to give persons
liable to pay taxes written notice of the filing of a tax lien.
Section 6320(a)(3)(B) and (b)(1) provides that the notice shall
inform such persons of the right to request a hearing in
respondent’s Appeals Office.
Section 6320(c) provides that an Appeals Office hearing
generally shall be conducted consistently with the procedures set
forth in section 6330(c), (d), and (e). The Appeals officer must
verify at the hearing that the applicable laws and administrative
procedures have been followed. Sec. 6330(c)(1). At the hearing,
the person against whom the lien is filed may raise any relevant
issues relating to the unpaid tax or the lien, including
appropriate spousal defenses, challenges to the appropriateness
of collection actions, and collection alternatives. Sec.
6330(c)(2)(A). The person may challenge the existence or amount
of the underlying tax, however, only if he did not receive any
statutory notice of deficiency for the tax liability or did not
otherwise have an opportunity to dispute the tax liability. Sec.
6330(c)(2)(B).
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Last modified: November 10, 2007