Don Mahoney - Page 6




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                                     Discussion                                       
               Section 6331(a) provides that, if any person liable to pay             
          any tax neglects or refuses to do so within 10 days after notice            
          and demand, the Secretary generally can collect such tax by levy            
          upon all property and rights to property belonging to such                  
          person.  Pursuant to section 6331(d), the Secretary is required             
          to give the taxpayer notice of his intent to levy and within that           
          notice must describe the administrative review available to the             
          taxpayer before proceeding with the levy.  See also sec. 6330(a).           
               Section 6330(b) describes the administrative review process,           
          providing that a taxpayer can request an Appeals hearing (section           
          6330 hearing) with regard to a levy notice.  Pursuant to section            
          6330(c)(2)(A), a taxpayer may raise at the section 6330 hearing             
          any relevant issue with regard to the Commissioner’s collection             
          activities, including spousal defenses, challenges to the                   
          appropriateness of the Commissioner’s intended collection action,           
          and alternative means of collection.  Sego v. Commissioner, 114             
          T.C. 604, 609 (2000); Goza v. Commissioner, 114 T.C. 176, 180               
          (2000).                                                                     
               When the Commissioner issues a determination regarding a               
          disputed collection action, section 6330(d) permits a taxpayer to           
          seek review in this Court.  If the underlying tax liability is              
          properly at issue, we review that issue de novo.  Sego v.                   
          Commissioner, supra at 610; Goza v. Commissioner, supra at 181.             







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