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Sec. 6330(b)(1), (c)(1). The taxpayer is entitled to one hearing
with respect to “the taxable period to which the unpaid tax
specified in * * * [the levy notice] relates.” Sec. 6330(b)(2).
The taxpayer may raise at the hearing “any relevant issue
relating to the unpaid tax or the proposed levy”. Sec.
6330(c)(2)(A).
At the conclusion of the hearing, the Appeals officer must
determine whether and how to proceed with collection and take
into account: (i) The relevant issues raised by the taxpayer,
(ii) challenges to the underlying tax liability by the taxpayer,
where permitted, and (iii) whether any proposed collection action
balances the need for the efficient collection of taxes with the
legitimate concern of the taxpayer that the collection action be
no more intrusive than necessary. Sec. 6330(c)(3).
Section 301.6330-1(f)(1), Proced. & Admin. Regs., provides:
Judicial review of Notice of Determination.--(1) In
general.--Unless the taxpayer provides the IRS a written
withdrawal of the request that Appeals conduct a CDP
hearing, Appeals is required to issue a Notice of
Determination in all cases where a taxpayer has timely
requested a CDP hearing. * * * [Emphasis added.]
Pursuant to section 6330(d)(1), within 30 days of the
issuance of a notice of determination, the taxpayer may appeal
the determination to this Court if we have jurisdiction over the
underlying tax liability.
Section 301.6330-1(i)(1), Proced. & Admin. Regs., provides
that where a taxpayer does not timely request a section 6330
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Last modified: November 10, 2007