26 USC 6330 - Notice and opportunity for hearing before levy

U.S Code last checked for updates: May 16, 2024

§ 6330.

Notice and opportunity for hearing before levy

(a)

Requirement of notice before levy

(1)

In general

(2)

Time and method for notice

The notice required under paragraph (1) shall be—

(A)

given in person;

(B)

left at the dwelling or usual place of business of such person; or

(C)

sent by certified or registered mail, return receipt requested, to such person’s last known address;

not less than 30 days before the day of the first levy with respect to the amount of the unpaid tax for the taxable period.

(3)

Information included with notice

The notice required under paragraph (1) shall include in simple and nontechnical terms—

(A)

the amount of unpaid tax;

(B)

the right of the person to request a hearing during the 30-day period under paragraph (2); and

(C)

the proposed action by the Secretary and the rights of the person with respect to such action, including a brief statement which sets forth—

(i)

the provisions of this title relating to levy and sale of property;

(ii)

the procedures applicable to the levy and sale of property under this title;

(iii)

the administrative appeals available to the taxpayer with respect to such levy and sale and the procedures relating to such appeals;

(iv)

the alternatives available to taxpayers which could prevent levy on property (including installment agreements under section 6159); and

(v)

the provisions of this title and procedures relating to redemption of property and release of liens on property.

(b)

Right to fair hearing

(1)

In general

(2)

One hearing per period

(3)

Impartial officer

(c)

Matters considered at hearing

In the case of any hearing conducted under this section—

(1)

Requirement of investigation

(2)

Issues at hearing

(A)

In general

The person may raise at the hearing any relevant issue relating to the unpaid tax or the proposed levy, including—

(i)

appropriate spousal defenses;

(ii)

challenges to the appropriateness of collection actions; and

(iii)

offers of collection alternatives, which may include the posting of a bond, the substitution of other assets, an installment agreement, or an offer-in-compromise.

(B)

Underlying liability

(3)

Basis for the determination

The determination by an appeals officer under this subsection shall take into consideration—

(A)

the verification presented under paragraph (1);

(B)

the issues raised under paragraph (2); and

(C)

whether any 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.

(4)

Certain issues precluded

An issue may not be raised at the hearing if—

(A)

(i)

the issue was raised and considered at a previous hearing under section 6320 or in any other previous administrative or judicial proceeding; and

(ii)

the person seeking to raise the issue participated meaningfully in such hearing or proceeding;

(B)

the issue meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A); or

(C)

a final determination has been made with respect to such issue in a proceeding brought under subchapter C of chapter 63.

This paragraph shall not apply to any issue with respect to which subsection (d)(3)(B) applies.

(d)

Proceeding after hearing

(1)

Petition for review by Tax Court

(2)

Suspension of running of period for filing petition in title 11 cases

(3)

Jurisdiction retained at IRS Independent Office of Appeals

The Internal Revenue Service Independent Office of Appeals shall retain jurisdiction with respect to any determination made under this section, including subsequent hearings requested by the person who requested the original hearing on issues regarding—

(A)

collection actions taken or proposed with respect to such determination; and

(B)

after the person has exhausted all administrative remedies, a change in circumstances with respect to such person which affects such determination.

(e)

Suspension of collections and statute of limitations

(1)

In general

(2)

Levy upon appeal

(f)

Exceptions

If—

(1)

the Secretary has made a finding under the last sentence of section 6331(a) that the collection of tax is in jeopardy,

(2)

the Secretary has served a levy on a State to collect a Federal tax liability from a State tax refund,

(3)

the Secretary has served a disqualified employment tax levy, or

(4)

the Secretary has served a Federal contractor levy,

this section shall not apply, except that the taxpayer shall be given the opportunity for the hearing described in this section within a reasonable period of time after the levy.

(g)

Frivolous requests for hearing, etc.

(h)

Definitions related to exceptions

For purposes of subsection (f)—

(1)

Disqualified employment tax levy

(2)

Federal contractor levy

(Added Pub. L. 105–206, title III, § 3401(b), July 22, 1998, 112 Stat. 747; amended Pub. L. 106–554, § 1(a)(7) [title III, § 313(b)(2)(A), (d)], Dec. 21, 2000, 114 Stat. 2763, 2763A–642, 2763A–643; Pub. L. 109–280, title VIII, § 855(a), Aug. 17, 2006, 120 Stat. 1019; Pub. L. 109–432, div. A, title IV, § 407(b), Dec. 20, 2006, 120 Stat. 2961; Pub. L. 110–28, title VIII, § 8243(a), (b), May 25, 2007, 121 Stat. 200; Pub. L. 111–240, title II, § 2104(a)–(c), Sept. 27, 2010, 124 Stat. 2565; Pub. L. 114–74, title XI, § 1101(d), Nov. 2, 2015, 129 Stat. 637; Pub. L. 114–113, div. Q, title IV, § 424(b)(1), Dec. 18, 2015, 129 Stat. 3124; Pub. L. 115–141, div. U, title IV, § 401(a)(281), (282), Mar. 23, 2018, 132 Stat. 1197; Pub. L. 116–25, title I, § 1001(b)(1)(C), (3), July 1, 2019, 133 Stat. 985.)

cite as: 26 USC 6330