- 5 -
of the matter (in the form of an Appeals Office hearing) and, if
dissatisfied, with judicial review of the administrative
determination in either the Tax Court or a Federal District
Court.
Section 6330(c)(2)(B) provides that neither the existence
nor the amount of the underlying tax liability can be contested
at an Appeals Office hearing unless the taxpayer did not receive
a notice of deficiency for the tax in question or did not
otherwise have an earlier opportunity to dispute such tax
liability. Section 6330(d)(1)(A) provides that a taxpayer may
file a petition for review of the Commissioner's administrative
determination with the Tax Court so long as the Court has
jurisdiction over the underlying tax liability.
In Goza v. Commissioner, 114 T.C. 176 (2000), we explained
that section 6330(c) provides for an Appeals Office hearing to
address collection issues such as spousal defenses, the
appropriateness of the Commissioner's intended collection action,
and possible alternative means of collection. We further
explained that section 6330(c)(2)(B) provides that neither the
existence nor the amount of the underlying tax liability can be
contested at an Appeals Office hearing unless the taxpayer did
not receive a notice of deficiency for the tax in question or did
not otherwise have an earlier opportunity to dispute such tax
liability. The taxpayer in Goza had received a notice of
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011