John E. Hunter, II and Alma E. Hunter - Page 11

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          hearing.  Sec. 6320(b).  An administrative hearing under section            
          6320 is conducted in accordance with the procedural requirements            
          of section 6330.  Sec. 6320(c).                                             
               Section 6331(a) authorizes the Secretary to levy upon                  
          property and property rights of a taxpayer liable for taxes who             
          fails to pay those taxes within 10 days after a notice and demand           
          for payment is made.  Section 6331(d) provides that the levy                
          authorized in section 6331(a) may be made with respect to unpaid            
          tax only if the Secretary has given written notice to the                   
          taxpayer 30 days before the levy.  Section 6330(a) requires the             
          Secretary to send a written notice to the taxpayer of the amount            
          of the unpaid tax and of the taxpayer’s right to a section 6330             
          hearing at least 30 days before the levy is begun.                          
               If an administrative hearing is requested in a lien or levy            
          case, the hearing is to be conducted by the Office of Appeals.              
          Sec. 6330(b)(1).  At the hearing, the Appeals officer conducting            
          it must verify that the requirements of any applicable law or               
          administrative procedure have been met.  Sec. 6330(c)(1).                   
               A taxpayer may raise any relevant issue relating to the                
          unpaid tax or the proposed levy, including a spousal defense or             
          collection alternatives such as an offer-in-compromise or an                
          installment agreement.  Sec. 6330(b) and (c)(2); secs. 301.6320-            
          1(e)(1), 301.6330-1(e)(1), Proced. & Admin. Regs.  A taxpayer               
          also may challenge the existence or amount of the underlying tax            

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Last modified: May 25, 2011