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and not 1996, the tax year for which he had any gift tax
liability. Respondent, on the other hand, maintains that the
notice of deficiency was valid for tax year 1996 despite the
error.
Discussion
Before a levy may be made on any property or right to
property, a taxpayer is entitled to notice of the Commissioner’s
intent to levy and notice of the right to a fair hearing before
an impartial officer of the Internal Revenue Service (IRS)
Appeals Office. Secs. 6330(a) and (b), 6331(d). Section 6320
provides that after the filing of a Federal tax lien under
section 6323, the Secretary shall furnish written notice. This
notice must advise the taxpayer of the opportunity for
administrative review in the form of a hearing, which is
generally conducted consistent with the procedures set forth in
section 6330(c), (d), and (e). Sec. 6320(c).
At the hearing, taxpayers may raise challenges to “the
appropriateness of collection actions” and may make “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 Appeals officer
must consider those issues, verify that the requirements of
applicable law and administrative procedures have been met, and
consider “whether any proposed collection action balances the
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