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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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Last modified: November 10, 2007