112 STAT. 748 PUBLIC LAW 105-206—JULY 22, 1998 "(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.— If the person requests a hearing under subsection (a)(3)(B), 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— "(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. —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— "(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) the issue was raised and considered at a previous hearing under section 6320 or in any other previous administrative or judicial proceeding; and
�
