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prescribed notice shall explain that the person has the right to
request an Appeals Office hearing during the 30-day period under
paragraph (2).
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 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 the tax
liability. See Sego v. Commissioner, 114 T.C. 604, 609 (2000);
Goza v. Commissioner, supra.
Where the Appeals Office issues a determination letter to
the taxpayer following an administrative hearing regarding a lien
or levy action, sections 6320(c) (by way of cross-reference) and
6330(d)(1) provide that the taxpayer will have 30 days following
the issuance of the determination letter to file a petition for
review with the Tax Court or a Federal District Court. See
Offiler v. Commissioner, 114 T.C. 492, 498 (2000). We have held
that the Court’s jurisdiction under sections 6320 and 6330
depends upon the issuance of a valid determination letter and the
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Last modified: May 25, 2011