(a) (1) No levy may be made on any property or property right of any person unless the board has notified the person in writing of his or her rights as described in subparagraph (C) of paragraph (3) before the levy is made. Except as provided in subdivision (f), the notice shall be required only once for the taxable period to which the unpaid tax specified in subparagraph (A) of paragraph (3) relates. The notice shall not be required if the unpaid tax for which notice would otherwise be required under this paragraph is consolidated for collection purposes with a preexisting unpaid tax for which notice has been given under this paragraph. (2) The notice required by paragraph (1) shall be made by first-class mail to the address of record 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. Notice under paragraph (1) is not required if previous mail to the same address was returned undelivered with no forwarding address. (3) The notice required under paragraph (1) shall specify, in simple and nontechnical terms, all of the following: (A) The amount of unpaid tax. (B) A telephone number to call in the event of any questions. (C) The right of the person to request a review during the 30-day period described in paragraph (2). (D) The proposed action or actions that may be taken by the Franchise Tax Board and the rights of the person with respect to the action or actions, including a brief statement that sets forth all of the following: (i) The provisions of California law relating to levy and sale of property. (ii) The procedures applicable to the levy and sale of property under California law. (iii) The independent departmental administrative review available to the taxpayers with respect to the levy and sale and the procedures to obtain that review. (iv) The alternatives available to taxpayers that could prevent levy on property, including installment agreements under Section 19008. (v) California legal requirements and procedures with respect to the release of levy. (b) (1) The Taxpayersâ Rights Advocate shall establish procedures for an independent departmental administrative review for taxpayers who request review under subparagraph (C) of paragraph (3) of subdivision (a). (2) A person shall be entitled to only one review under this section with respect to the taxable period to which the unpaid tax specified in subparagraph (A) of paragraph (3) of subdivision (a) relates. (3) An independent departmental administrative review under this subdivision shall be conducted by an officer or employee, or officers or employees, who have had no prior involvement with respect to the unpaid tax specified in subparagraph (A) of paragraph (3) of subdivision (a) before the first review under this section or Section 19225. A taxpayer may waive the requirement of this paragraph. Administrative review under this subdivision is not subject to Chapter 4.5 (commencing with Section 11400) of Part 1 of Division 3 of the Government Code. (c) (1) The person or persons conducting the independent departmental administrative review shall obtain verification that the requirements of any applicable law or administrative procedures have been met by the board. (2) The taxpayer may raise during the review any relevant issue relating to the unpaid tax or the lien, including any of the following: (A) Appropriate spousal defenses. (B) Challenges to the appropriateness of collection actions. (C) Offers of collection alternatives, that may include the posting of a bond, the substitution of other assets, an installment agreement, or an offer in compromise. (3) The determination of the person or persons conducting the review under this subdivision shall take into consideration all of the following: (A) The verification presented under paragraph (1). (B) The issues raised under paragraph (2). (C) Whether any proposed collection action balances the need for the efficient collection of taxes with th
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