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prepayment credit. * * * Appeals at this time is not
changing a decision by the Tax Court.
Petitioner filed with the Court a timely petition seeking
review of respondent’s determination. Petitioner asserts that
respondent erred in determining that she may not dispute the
amount of her unpaid tax for the taxable year 1998 by claiming
that she is entitled to prepayment credits from the taxable years
1982 and 1985.
OPINION
Collection Procedures
Section 6330(a) provides the general rule that the Secretary
may not levy on any property or right to property of any taxpayer
unless the Secretary has provided 30 days’ advance notice to the
taxpayer of the right to an administrative hearing before the
levy is carried out.3 If a taxpayer makes a timely request for
an administrative hearing, a hearing shall be conducted by the
IRS Office of Appeals (Appeals Office) before an impartial
officer. Sec. 6330(b)(1), (3). The procedures for the
administrative hearing are set forth in section 6330(c). First,
the Appeals officer must obtain verification from the Secretary
that the requirements of any applicable law or administrative
3 Sec. 6330 was enacted under the Internal Revenue Service
Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206,
sec. 3401, 112 Stat. 746, and is effective with respect to
collection actions initiated more than 180 days after July 22,
1998, RRA 1998 sec. 3401(d), 112 Stat. 750.
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Last modified: March 27, 2008