IRC 6330 – Notice and Opportunity for a Hearing

The IRS must notify a taxpayer in writing of their right to a hearing before making any levy on their property or rights to property This notice must be provided at least 30 days before the first levy for the relevant tax period The notice can be delivered in person left at the taxpayers dwelling or business or sent by certifiedregistered mail to the last known address The notice must include the amount of unpaid tax the right to request a hearing within the 30day period and a statement of the taxpayers rights and options including collection alternatives and appeals procedures in simple nontechnical terms