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Section 6330(c) prescribes the matters that a person may
raise at an Appeals Office hearing. In sum, section 6330(c)
provides that a person may raise collection issues such as
spousal defenses, the appropriateness of the Commissioner’s
intended collection action, and possible alternative means of
collection. 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 person did not receive a
notice of deficiency for the taxes in question or did not
otherwise have an earlier opportunity to dispute the tax
liability. See Sego v. Commissioner, 114 T.C. 604, 609 (2000);
Goza v. Commissioner, supra. Section 6330(d) provides for
judicial review of the administrative determination in the Tax
Court or a Federal District Court, as may be appropriate.
Petitioner challenges the assessments entered against him on
the ground that the notice of deficiency for 1997 is invalid.
However, the record shows that petitioner received the notice of
deficiency and disregarded the opportunity to file a petition for
redetermination with the Court. It follows that section
6330(c)(2)(B) generally bars petitioner from challenging the
existence or amount of his underlying tax liability for 1997 in
this collection review proceeding.
Even if petitioner were permitted to challenge the validity
of the notice of deficiency, petitioner’s argument that the
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Last modified: May 25, 2011