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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, such as an offer-in-compromise. 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 such 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 a
taxpayer following an administrative hearing regarding a notice
of intent to levy, section 6330(d)(1) provides that the taxpayer
will have 30 days following the issuance of such determination
letter to file a petition for review with the Tax Court or
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 on the issuance of a valid
determination letter and the filing of a timely petition for
review. See Meyer v. Commissioner, 115 T.C. 417, 421 (2000);
Offiler v. Commissioner, supra at 498.
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Last modified: May 25, 2011