- 14 - years. Thus, it appears that petitioner could have disputed the merits of his underlying tax liability for those years at the CDP hearing. See Poindexter v. Commissioner, 122 T.C. 280, 284 (2004); Montgomery v. Commissioner, 122 T.C. 1, 9 (2004). However, petitioner did not raise his underlying tax liability for any of those years as an issue either in his request for the CDP hearing or in his petition for review in this Court. Therefore, petitioner’s underlying tax liability is not at issue in this case. See Poindexter v. Commissioner, supra; Lunsford v. Commissioner, 117 T.C. at 185-187; Davis v. Commissioner, 115 T.C. 35, 39 (2000). As to all of the years in issue in this case, the determination is to be reviewed for abuse of discretion. We do not agree with respondent that the Court’s review of the Appeals officer’s levy determination is governed by the judicial review provisions of the Administrative Procedure Act, such that, in the words of respondent’s motion, “its review may not go beyond the administrative record.” To the contrary, in Robinette v. Commissioner, supra at 95, the Court held that we were not limited by the Administrative Procedure Act when reviewing a levy determination for abuse of discretion and “ourPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011