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person’s property, the Secretary must provide the person with a
final notice of intent to levy, including notice of the
administrative appeals available to the person.
Section 6330 generally provides that the Commissioner cannot
proceed with collection by levy until the person has been given
notice and the opportunity for an administrative review of the
matter (in the form of a hearing before Appeals) and, if
dissatisfied, with judicial review of the administrative
determination. Davis v. Commissioner, 115 T.C. 35, 37 (2000);
Goza v. Commissioner, 114 T.C. 176, 179 (2000). In the event of
such a judicial review, the Court’s standard of review depends on
whether the underlying tax liability is at issue. The Court
reviews a taxpayer’s liability under the de novo standard where
the validity of the underlying tax liability is at issue. The
Court reviews other administrative determinations for abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000). A
taxpayer’s underlying tax liability may be at issue if he or she
“did not receive any statutory notice of deficiency for such tax
liability or did not otherwise have an opportunity to dispute
such tax liability.” Sec. 6330(c)(2)(B).
Petitioners assert in their petition two allegations of
error in the Appeals officer’s determination.3 First,
3 Petitioners attempted to raise in their response to
respondent’s motion for summary judgment new issues as to the
(continued...)
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Last modified: May 25, 2011