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Commissioner cannot proceed with the collection of taxes by way
of a levy on a taxpayer's property until the taxpayer has been
given notice of and the opportunity for an administrative review
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 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 taxes 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.
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. The taxpayer in
Goza v. Commissioner, supra, had received a notice of deficiency,
yet failed to file a petition for redetermination with the Court.
When the taxpayer subsequently attempted to use the Court's
collection review procedure as a forum to assert frivolous and
groundless constitutional arguments against the Federal income
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Last modified: May 25, 2011