-3-
representative called the Appeals officer. Petitioners’
representative stated that he did not participate in the
scheduled hearing because he had not received responses to the
interrogatories. On February 3, 2000, respondent issued Notices
of Determination Concerning Collection Action(s) Under Section
6320 and/or 6330, determining that his proposed collection
actions were to be sustained. At trial, on January 8, 2001,
respondent moved for the imposition of a section 6673(a)(1)
penalty.
OPINION
Section 6320(b)(1) provides that if a taxpayer requests a
hearing, “such hearing shall be held by the Internal Revenue
Service Office of Appeals.” Section 6320(c) provides that
section 6330 shall apply to the conduct and judicial review of
the hearing. Section 6330(c)(2)(B) allows challenges to the
existence or amount of the underlying liability only if the
taxpayer did not receive a notice of deficiency or have an
opportunity to dispute the liability.
Section 6330(d) provides for Tax Court review of the
Commissioner’s administrative determination. Where the validity
of the underlying liability is properly at issue, the Court will
review the matter de novo. Davis v. Commissioner, 115 T.C. 35,
39 (2000). In cases where the validity of the liability is not
properly part of the appeal, the Court reviews the Commissioner’s
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