- 11 -
secure the payment of petitioner’s unpaid Federal income tax
liabilities for 1995, 1996, and 1997. Respondent’s determination
was made following an administrative hearing, which respondent
was required to conduct in accordance with the provisions of
section 6330(c). Sec. 6320(c).
Section 6330(c) requires the presiding officer who conducts
the administrative hearing to satisfy several requirements. At
the hearing, the presiding officer must obtain verification from
the Secretary that the requirements of any applicable law or
administrative procedure have been met. Sec. 6330(c)(1). In
addition, in reaching his or her determination, the presiding
officer must consider any relevant issue that the taxpayer raised
at the hearing relating to the unpaid tax or the proposed
collection action and, if appropriate, must consider the
underlying tax liability. Sec. 6330(c)(3). Finally, the
presiding officer must determine whether the proposed collection
action balances the need for the efficient collection of taxes
with the legitimate concern of the person that any collection
action be no more intrusive than necessary. Sec. 6330(c)(3)(C).
The notice of determination and related materials that
respondent submitted with his summary judgment motion confirm
that the presiding officer performed the review required by
section 6330(c). The administrative record in this case shows
that the presiding officer properly determined that petitioner
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: March 27, 2008