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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.
Discussion
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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Last modified: November 10, 2007