James R. Kennedy - Page 10




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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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