Otto's E-Z Clean Enterprises, Inc. - Page 6




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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.                   
          B.  Section 6330                                                            
               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 (IRS) Office of Appeals.           
          Sec. 6330(b)(1), (3).  At the hearing, a taxpayer may raise any             
          relevant issue, including challenges to the appropriateness of              
          the collection action and collection alternatives.  Sec.                    
          6330(c)(2)(A).  Taxpayers, however, are expected to provide all             
          relevant information requested by Appeals, including financial              
          statements, for its consideration of the facts and issues                   
          involved in the hearing.  Sec. 301.6330-1(e)(1), Proced. & Admin.           
          Regs.  A taxpayer is precluded from contesting the existence or             
          amount of the underlying tax liability unless the taxpayer did              
          not receive a notice of deficiency for the tax in question or did           
          not otherwise have an opportunity to dispute the tax liability.             
          Sec. 6330(c)(2)(B); see also Sego v. Commissioner, 114 T.C. 604,            
          609 (2000).                                                                 
               Following a hearing, the Appeals Office must make a                    
          determination whether the proposed levy may proceed.  In so                 







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Last modified: March 27, 2008