- 4 - notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability. The determination of the Appeals officer may be reviewed judicially if the taxpayer files a timely petition in this Court or in an appropriate United States District Court. See sec. 6330(d). In Goza v. Commissioner, 114 T.C. 176, 181-182 (2000), we noted that “where the validity of the underlying tax liability is properly at issue, the Court will review the matter on a de novo basis. However, 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.” The constitutionality of the levy provisions has long been established. See United States v. National Bank of Commerce, 472 U.S. 713, 721 (1985); Davis v. Commissioner, 115 T.C. 35, 36 (2000). We assume, therefore, that when petitioner refers to a denial of a “due process” hearing, she is referring to statutory rights under section 6330, rather than a constitutional attack on the levy power. In the hearing before this Court petitioner alleged that she was denied “due process” on the grounds that (1) she is not a taxpayer because “the Internal Revenue laws repealed [the] National Prohibition Act”; (2) “anything that was called adjusted gross income is actually the Quam [Guam] income tax” and that does not apply to petitioner; (3) “the U.S. Internal RevenuePage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011