Craig I. Smith and Mary Lou Smith - Page 9

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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.                     
               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