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specific facts showing that there is a genuine issue for trial.”
Rule 121(d); Dahlstrom v. Commissioner, supra at 820-821.
II. Determination To Proceed With Collection
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary
has notified such person in writing of the right to a hearing
before the levy is made. If the person makes a request for a
hearing, a hearing shall be held before an impartial officer or
employee of the Internal Revenue Service Office of Appeals. Sec.
6330(b)(1), (3). At the hearing, a taxpayer may raise any
relevant issue, including appropriate spousal defenses,
challenges to the appropriateness of the collection action, and
collection alternatives. Sec. 6330(c)(2)(A).
Following a hearing, the Appeals Office must make a
determination whether the proposed levy action may proceed. In
so doing, the Appeals Office is required to take into
consideration (1) the verification presented by the Secretary
that the requirements of applicable law and administrative
procedures have been met, (2) the relevant issues raised by the
taxpayer, and (3) whether the proposed levy action appropriately
balances the need for efficient collection of taxes with a
taxpayer’s concerns regarding the intrusiveness of the proposed
levy action. Sec. 6330(c)(3).
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Last modified: March 27, 2008