Craig I. Smith and Mary Lou Smith - Page 8

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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.,                
                    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             
                    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               

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Last modified: November 10, 2007