Jack A. Upchurch - Page 8

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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                
               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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