PUBLIC LAW 105-206-^ULY 22, 1998 112 STAT. 747 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 6330. A taxpayer may waive the requirement of this paragraph. "(4) COORDINATION WITH SECTION 6330.—TO the extent practicable, a hearing under this section shall be held in conjunction with a hearing under section 6330. "(c) CONDUCT OF HEARING; REVIEW; SUSPENSIONS.— For pur- Appiicabiuty. poses of this section, subsections (c), (d) (other than paragraph (2)(B) thereof), and (e) of section 6330 shall apply. " PART II—LIENS". (b) NOTICE AND OPPORTUNITY FOR HEARING BEFORE LEVY.— Subchapter D of chapter 64 (relating to seizure of property for collection of taxes) is amended by inserting before the table of sections the following: "Part I. Due process for collections. "Part II. Levy. "PART I—DUE PROCESS FOR COLLECTIONS "Sec. 6330. Notice and opportunity for hearing before levy. "SEC. 6330. NOllCE 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— "(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;
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