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pursuant to section 6320(a)(2). Section 6320 further provides
that the person so notified may request administrative review of
the matter (in the form of a hearing) within 30 days beginning on
the day after the 5-day period. Under section 6320(c), the
hearing generally is to be conducted consistent with the
procedures set forth in section 6330(c), (d), and (e). Section
6330(c) permits the person notified to raise collection issues
such as spousal defenses, the appropriateness of the
Commissioner’s intended collection action, and possible
alternative means of collection.
Section 6330(d) provides for judicial review of the
administrative determination. Where the validity of the
underlying tax liability is not properly at issue, the Court will
review the Commissioner’s administrative determination for abuse
of discretion. See Sego v. Commissioner, 114 T.C. 604, 609
(2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000); see also
H. Conf. Rept. 105-599, at 266 (1998), 1998-3 C.B. 747, 1020.
Also in 1998, Congress amended section 7122, which
authorizes compromise of any civil case arising under the
internal revenue laws. RRA 1998, sec. 3462, 112 Stat. 764.
Subsections (c) and (d) of section 7122 were amended for proposed
offers in compromise and installment agreements submitted after
July 22, 1998, and provide as follows:
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Last modified: May 25, 2011