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II. Section 6330
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary
has notified such person in writing of the right to a hearing
before the levy is made. If the person makes a request for a
hearing, a hearing shall be held before an impartial officer or
employee of the Internal Revenue Service Office of Appeals. Sec.
6330(b)(1), (3). At the hearing, a taxpayer may raise any
relevant issue, including appropriate spousal defenses,
challenges to the appropriateness of the collection action, and
collection alternatives. Sec. 6330(c)(2)(A). A taxpayer may
contest the existence or amount of the underlying tax liability
at the hearing if the taxpayer did not receive a notice of
deficiency for the tax liability in question or did not otherwise
have an earlier opportunity to dispute the tax liability. Sec.
6330(c)(2)(B); see also Sego v Commissioner, 114 T.C. 604, 609
(2000).
Following a hearing, the Appeals Office must make a
determination whether the proposed levy action may proceed. The
Appeals Office is required to take into consideration: (1)
Verification presented by the Secretary that the requirements of
applicable law and administrative procedures have been met, (2)
relevant issues raised by the taxpayer, and (3) whether the
proposed levy action appropriately balances the need for
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Last modified: November 10, 2007