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Under section 6330(f), if the Secretary has made a finding
that the collection of tax is in jeopardy, the requirement of
notice and opportunity for hearing before levy under section 6330
shall not apply. Nonetheless, the taxpayer shall be given the
opportunity for the hearing described in section 6330 within a
reasonable period of time after the levy. Sec. 6330(f) (flush
language). We have jurisdiction under section 6330(d) to review
jeopardy levy determinations. Dorn v. Commissioner, 119 T.C. 356
(2002). Where the validity of the underlying tax liability is
properly at issue, we review the matter de novo; otherwise, we
review the Commissioner’s determination for an abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000).
In this proceeding, petitioners raise challenges to their
underlying tax liabilities for 1993, 1994, and 1995, and the
Appeals Office’s determination not to withdraw respondent’s
jeopardy levy for 1993, 1994, 1995, 1997, and 1998.3
II. Underlying Tax Liabilities
At an Appeals Office hearing, the taxpayer may raise “any
relevant issue relating to the unpaid tax or the proposed levy”.
Sec. 6330(c)(2)(A). The taxpayer may challenge the existence or
amount of the underlying tax liability for any tax period if the
taxpayer received no statutory notice of deficiency for the tax
3 Petitioners make no argument that sec. 7491(a) applies in
this case and have not established that they satisfied the
requirements of sec. 7491(a)(2).
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Last modified: May 25, 2011