Theodore C. and Denise M. Schwartz - Page 5

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          hearing.  The Appeals Office issued a notice of determination               
          concerning collection action(s) under section 6320 and/or 6330              
          for the years at issue on January 3, 2006.  The Appeals Office              
          determined that it could not consider petitioners’ proposal for a           
          collection alternative because petitioners were not current with            
          estimated tax payments, that enforced collection action was not             
          more intrusive than necessary, and that the IRS should proceed              
          with the collection action.  Petitioners timely filed a petition            
          to the Tax Court challenging respondent’s determination.                    
               A taxpayer is entitled to a notice before levy and notice of           
          the right to a fair hearing before an impartial officer of the              
          Internal Revenue Service Office of Appeals.  Secs. 6330(a) and              
          (b), 6331(d).  If the taxpayer requests a hearing, he may raise             
          in that hearing any relevant issue relating to the unpaid tax or            
          the proposed levy, including challenges to the appropriateness of           
          the collection action and “offers of collection alternatives,               
          which may include the posting of a bond, the substitution of                
          other assets, an installment agreement, or an offer-in-                     
          compromise.”  Sec. 6330(c)(2)(A).  The taxpayer cannot raise                
          issues relating to the underlying tax liability if the taxpayer             
          received a notice of deficiency or the taxpayer otherwise had an            
          opportunity to dispute the tax liability.  Sec. 6330(c)(2)(B).  A           
          determination shall be made which shall take into consideration             

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