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consistent with the procedures set forth in sections 6330(c),
(d), and (e).
Section 6330(c)(2) prescribes the matters a person may raise
at an Appeals Office hearing. Section 6330(c)(2)(A) provides
that a person may raise collection issues such as spousal
defenses, the appropriateness of the Commissioner’s intended
collection action, and possible alternative means of collection.
Sego v. Commissioner, 114 T.C. 604, 609 (2000). Section
6330(c)(2)(B) provides that the existence and amount of the
underlying tax liability can be contested at an Appeals Office
hearing only if the person did not receive a notice of deficiency
for the taxes in question or did not otherwise have an earlier
opportunity to dispute the tax liability. Id.; Goza v.
Commissioner, 114 T.C. 176 (2000).
Pursuant to section 6330(d)(1)(A), within 30 days of the
issuance of the notice of determination, the taxpayer may appeal
the determination to the Tax Court. If the Tax Court does not
have jurisdiction of the underlying tax liability, the taxpayer
may appeal to a U.S. District Court. Sec. 6330(d)(1)(B).
Initially, we address respondent’s motion. In respondent’s
motion, respondent contends that this Court does not have
jurisdiction over the section 6702(a) frivolous return penalty.
Respondent further asks this Court to strike the portion of the
petition with respect to the frivolous return penalty.
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Last modified: May 25, 2011