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Section 6330(c) prescribes the matters that may be raised by
a taxpayer at an Appeals Office hearing. In sum, section 6330(c)
provides that a taxpayer may raise collection issues such as
spousal defenses, the appropriateness of the Commissioner's
intended collection action, and possible alternative means of
collection. Section 6330(c)(2)(B) provides that the existence
and amount of the underlying tax liability can be contested at an
Appeals Office hearing if the taxpayer did not receive a notice
of deficiency for the taxes in question or did not otherwise have
an opportunity to dispute such tax liability. See Sego v.
Commissioner, 114 T.C. 604 (2000); Goza v. Commissioner, supra.
Section 6330(d) provides for judicial review of the
Commissioner's administrative determination in pertinent part as
follows:
SEC. 6330(d). Proceeding After Hearing.--
(1) Judicial review of determination.-–The person
may, within 30 days of a determination under this
section, appeal such determination–-
(A) to the Tax Court (and the Tax Court shall
have jurisdiction to hear such matter); or
(B) if the Tax Court does not have
jurisdiction of the underlying tax liability, to a
district court of the United States.
If a court determines that the appeal was to an incorrect
court, a person shall have 30 days after the court
determination to file such appeal with the correct court.
Section 6330(d) imposes certain procedural prerequisites on
judicial review of collection matters. Much like the Court's
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Last modified: May 25, 2011