- 6 - or denials of the pleadings but must set forth specific facts showing that there is a genuine issue for trial. Rule 121(d). Section 6330(a) provides that no levy may be made on any property or right to property of any person unless the Secretary first notifies him or her in writing of the right to a hearing before the Appeals Office.2 At the hearing, a taxpayer may raise any relevant issues including appropriate spousal defenses, challenges to the appropriateness of collection actions, and offers of collection alternatives. Sec. 6330(c)(2)(A). Under certain circumstances, the person may also challenge the existence or amount of the underlying tax liability. Sec. 6330(c)(2)(B). In Lunsford v. Commissioner, 117 T.C. 183, 185-186 (2001), we stated: Our Rules require petitioners to specify the facts upon which they rely for relief under section 6330. A petition filed under section 6330 must contain “Clear and concise lettered statements of the facts on which the petitioner bases each assignment of error”. Rule 331(b)(5). * * * In the petition and the response to respondent’s motion for summary judgment, petitioner has advanced nothing but frivolous and meritless arguments with respect to his underlying tax liability for 1994. We shall not painstakingly address petitioner’s assertions “with somber reasoning and copious 2 Similar hearing rights are provided to contest the filing of a Federal tax lien under sec. 6320.Page: Previous 1 2 3 4 5 6 7 NextLast modified: November 10, 2007