§ 6330. Notice and opportunity for hearing before levy
(a)
Requirement of notice before levy
(1)
In general
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 their right to a hearing under this section before such levy is made. Such notice shall be required only once for the taxable period to which the unpaid tax specified in paragraph (3)(A) relates.
(2)
Time and method for notice
The notice required under paragraph (1) shall be—
(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—
(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—
(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
(b)
Right to fair hearing
(1)
In general
If the person requests a hearing in writing under subsection (a)(3)(B) and states the grounds for the requested hearing, such hearing shall be held by the Internal Revenue Service Office of Appeals.
(2)
One hearing per period
A person shall be entitled to only one hearing under this section with respect to the taxable period to which the unpaid tax specified in subsection (a)(3)(A) relates.
(3)
Impartial officer
The hearing under this subsection shall be conducted by an officer or employee who has had no prior involvement with respect to the unpaid tax specified in subsection (a)(3)(A) before the first hearing under this section or section
6320. A taxpayer may waive the requirement of this paragraph.
(c)
Matters considered at hearing
In the case of any hearing conducted under this section—
(1)
Requirement of investigation
The appeals officer shall at the hearing obtain verification from the Secretary that the requirements of any applicable law or administrative procedure have been met.
(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—
(B)
Underlying liability
The person may also raise at the hearing challenges to the existence or amount of the underlying tax liability for any tax period if the person did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability.
(3)
Basis for the determination
The determination by an appeals officer under this subsection shall take into consideration—
(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
This paragraph shall not apply to any issue with respect to which subsection (d)(2)(B) applies.
(d)
Proceeding after hearing
(1)
Judicial review of determination
The person may, within 30 days of a determination under this section, appeal such determination to the Tax Court (and the Tax Court shall have jurisdiction with respect to such matter).
(e)
Suspension of collections and statute of limitations
(1)
In general
Except as provided in paragraph (2), if a hearing is requested under subsection (a)(3)(B), the levy actions which are the subject of the requested hearing and the running of any period of limitations under section
6502 (relating to collection after assessment), section
6531 (relating to criminal prosecutions), or section
6532 (relating to other suits) shall be suspended for the period during which such hearing, and appeals therein, are pending. In no event shall any such period expire before the 90th day after the day on which there is a final determination in such hearing. Notwithstanding the provisions of section
7421
(a), the beginning of a levy or proceeding during the time the suspension under this paragraph is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this paragraph to enjoin any action or proceeding unless a timely appeal has been filed under subsection (d)(1) and then only in respect of the unpaid tax or proposed levy to which the determination being appealed relates.
(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,
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.
Notwithstanding any other provision of this section, if the Secretary determines that any portion of a request for a hearing under this section or section
6320 meets the requirement of clause (i) or (ii) of section
6702
(b)(2)(A), then the Secretary may treat such portion as if it were never submitted and such portion shall not be subject to any further administrative or judicial review.
(h)
Definitions related to exceptions
For purposes of subsection (f)—
(1)
Disqualified employment tax levy
A disqualified employment tax levy is any levy in connection with the collection of employment taxes for any taxable period if the person subject to the levy (or any predecessor thereof) requested a hearing under this section with respect to unpaid employment taxes arising in the most recent 2-year period before the beginning of the taxable period with respect to which the levy is served. For purposes of the preceding sentence, the term “employment taxes” means any taxes under chapter 21, 22, 23, or 24.