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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 due process hearing only if 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
liability.
Section 6330(d) provides for judicial review of respondent’s
determination. Although section 6330 does not prescribe the
standard of review that the Court is to apply in reviewing the
Commissioner's administrative determinations, the subject is
addressed in detail in the legislative history of the provision.
In particular, H. Conf. Rept. 105-599, at 266 (1998), states in
pertinent part:
Judicial review
The conferees expect the appeals officer will
prepare a written determination addressing the issues
presented by the taxpayer and considered at the
hearing. * * * Where the validity of the tax liability
was properly at issue in the hearing, and where the
determination with regard to the tax liability is part
of the appeal, no levy may take place during the
pendency of the appeal. The amount of the tax
liability will in such cases be reviewed by the
appropriate court on a de novo basis. Where the
validity of the tax liability is not properly part of
the appeal, the taxpayer may challenge the
determination of the appeals officer for abuse of
discretion. * * *
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