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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