No. 20-1472.

142 S.Ct. 1493 (2022)

596 U.S. 199


Supreme Court of United States.

Decided April 21, 2022.

Attorney(s) appearing for the Case

Melissa Arbus Sherry , Washington, DC, for petitioner.

Jonathan C. Bond , for respondent.

Melissa Arbus Sherry , Counsel of Record, Caroline A. Flynn , Amy Feinberg , Latham & Watkins LLP, Washington, DC, for Petitioner.

Elizabeth B. Prelogar , Solicitor General, Counsel of Record, David A. Hubbert , Deputy Assistant Attorney General, Curtis E. Gannona , Deputy Solicitor General, Jonathan C. Bond , Assistant to the Solicitor General, Francesca Ugolini , Joan I. Oppenheimer , Janet A. Bradley , Judith A. Hagley , Attorneys, Department of Justice Washington, DC, for Respondent.

The Internal Revenue Service can seize taxpayer property to collect tax debts. Before it does so, however, the taxpayer is typically entitled to a "collection due process hearing"—a proceeding at which the taxpayer can challenge the levy or offer collection alternatives like payment by installment...

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