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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