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taxpayer’s property until the taxpayer has been given notice of
and the opportunity for an administrative review of the proposed
levy (in the form of an IRS Office of Appeals hearing). Section
6330(c)(1) provides that the Appeals officer shall obtain
verification that the requirements of any applicable law or
administrative procedure have been met. Section 6330(c)(2)(A)
provides that the taxpayer may raise "any relevant issue relating
to the unpaid tax” including spousal defenses, challenges to the
appropriateness of collection actions, and alternatives to
collection. The taxpayer may also raise challenges to the
existence or amount of the underlying tax liability if he or she
did not receive a statutory notice of deficiency with respect to
the underlying tax liability or did not otherwise have an
opportunity to dispute that liability. Sec. 6330(c)(2)(B).
Section 6330(c)(3) provides that the determination of the
Appeals officer shall take into consideration the verification
under section 6330(c)(1), the issues raised by the taxpayer, and
whether the proposed collection action balances the need for the
efficient collection of taxes with the legitimate concern of the
taxpayer that any collection action be no more intrusive than
necessary. If the taxpayer is dissatisfied with the
determination made after the hearing, judicial review of the
determination, such as that sought in this case, is available.
See generally Goza v. Commissioner, 114 T.C. 176, 179-181 (2000).
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Last modified: May 25, 2011