Harley Gunderson - Page 5




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          regard to a levy notice.  At the Appeals hearing, the taxpayer              
          may raise certain matters set forth in section 6330(c)(2), which            
          provides, in pertinent part:                                                
                    SEC. 6330(c).  Matters Considered At Hearing.--In                 
               the case of any hearing conducted under this section--                 
                           *    *    *    *    *    *    *                            
                    (2) Issues at hearing.--                                          
                         (A)  In general.--The person may raise                       
                    at the hearing any relevant issue relating to                     
                    the unpaid tax or 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.                                                    
          Pursuant to section 6330(d)(1), within 30 days of the issuance of           
          the notice of determination, the taxpayer may appeal that                   
          determination to this Court if we have jurisdiction over the                
          underlying tax liability.  Van Es v. Commissioner, 115 T.C. 324,            
          328 (2000).                                                                 




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