Howard Goza - Page 11

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          seeks to collect are income taxes over which the Court normally                
          has jurisdiction.  See secs. 6211, 6213.  Thus, despite the fact               
          that petitioner failed to invoke the Court's deficiency                        
          jurisdiction by filing a petition for redetermination contesting               
          the notice of deficiency for 1994, 1995, and 1996, we hold that                
          section 6330(d) vests the Court with jurisdiction to review                    
          respondent's administrative determination to proceed with a levy               
          to effect the collection of the taxes due from petitioner for                  
          those years.                                                                   
          Sufficiency of the Petition for Review                                         
               Section 6330(c)(2)(A) prescribes the issues that may be                   
          raised by a taxpayer in an Appeals Office due process hearing,                 
          including spousal defenses to collection, challenges to the                    
          appropriateness of the Commissioner's intended collection action,              
          and offers of alternative means of collection.  Section                        
          6330(c)(2)(B) provides that the Appeals Office due process                     
          hearing is not a forum for the taxpayer to contest the existence               
          or amount of the underlying taxes unless the taxpayer did not                  
          receive a notice of deficiency for the taxes in question or did                
          not otherwise have an earlier opportunity to dispute such tax                  
               Although petitioner received a notice of deficiency for the               
          taxable years 1994, 1995, and 1996, he did not avail himself of                
          the opportunity to file a petition for redetermination with the                

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