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for the taxable period to which the unpaid tax relates.
Once the Secretary issues a notice of intent to levy and notice
of right to a section 6330 hearing, a subsequent notice, more
than 30 days later, that the IRS intends to levy on property of
the taxpayer for the same tax and tax period as in the initial
notice does not entitle the taxpayer to a section 6330 hearing.
Sec. 301.6330-1(b)(2), Q&A-B2, Proced. & Admin. Regs.7
If a section 6330 hearing is requested, the hearing is to be
conducted by the Office of Appeals, and, at the hearing, the
Appeals officer conducting it must verify that the requirements
of any applicable law or administrative procedure have been met.
7Sec. 301.6330-1(b)(2), Q&A-B2, Proced. & Admin. Regs.,
provides:
Q-B2. Is the taxpayer entitled to a CDP hearing when
the IRS, more than 30 days after issuance of a CDP Notice
under section 6330 with respect to the unpaid tax and
period, provides subsequent notice to that taxpayer that the
IRS intends to levy on property or rights to property of the
taxpayer for the same tax and tax periods shown on the CDP
Notice?
A-B2. No. Under section 6330, only the first pre-levy
or post-levy CDP Notice with respect to the unpaid tax and
tax periods entitles the taxpayer to request a CDP hearing.
If the taxpayer does not timely request a CDP hearing with
Appeals following that first notification, the taxpayer
foregoes the right to a CDP hearing with Appeals and
judicial review of Appeals’ determination with respect to
levies relating to that tax and tax period. The IRS
generally provides additional notices or reminders (reminder
notifications) to the taxpayer of its intent to levy when no
collection action has occurred within 180 days of a proposed
levy. Under such circumstances, a taxpayer may request an
equivalent hearing as described in paragraph (i) of this
section.
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Last modified: November 10, 2007