Bobby J. Prater - Page 5

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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              
               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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