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and of his right to a hearing.3 Section 6320(b) affords the
taxpayer the right to a fair hearing before an impartial Appeals
officer. Section 6320(c) incorporates the provisions under
section 6330(c), (d), and (e). Section 6330(c)(1) requires the
Appeals officer to verify that the requirements of any applicable
law or administrative procedure have been met. Section
6330(c)(2)(A) specifies issues that the taxpayer may raise at the
Appeals hearing. The taxpayer is allowed to raise any relevant
issue relating to the unpaid tax including spousal defenses,
challenges to the appropriateness of collection action, and
alternatives to collection. Sec. 6330(c)(2)(A). The taxpayer
cannot raise issues relating to the underlying tax liability if
the taxpayer received a notice of deficiency or the taxpayer
otherwise had an opportunity to dispute the tax liability. Sec.
6330(c)(2)(B). Section 6330(d)(1) allows the taxpayer to appeal
a determination to the Tax Court or a district court.
Respondent argues that there are no genuine issues of
material fact in this case, and, therefore, we should grant his
motion for summary judgment. Respondent claims that petitioner
received a notice of deficiency, and, therefore, the underlying
3Generally, a Notice of Federal Tax Lien, Form 668(Y)(c), is
filed with an appropriate local Government entity and gives
public notice of the Federal Government’s lien on the taxpayer’s
property. A Notice of Federal Tax Lien Filing and Your Right to
a Hearing Under IRC 6320, Letter 3172 (ALS), is then sent to the
taxpayer.
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