Estate of Donny David Doster - Page 8




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          issue previously raised and considered in a hearing or other                
          administrative or judicial proceeding in which the taxpayer                 
          participated meaningfully.  Sec. 6330(c)(4) (preclusion rule).              
          The resulting determination must take into consideration the need           
          for efficient tax collection as well as the legitimate concerns             
          of the taxpayer that any collection action be no more intrusive             
          than necessary.  Sec. 6330(c)(3)(C).  This Court has jurisdiction           
          to review such determination upon a timely taxpayer request.                
          Sec. 6330(d).  Where the underlying liability is not properly at            
          issue, we review respondent’s determination for abuse of                    
          discretion.  Goza v. Commissioner, 114 T.C. 176, 181-182 (2000).            
               After conducting administrative proceedings, on February 11,           
          1999, Appeals sustained respondent’s denial of the extension                
          request.  At the hearing, the estate sought review of the                   
          Appeals’ denial.  Respondent contends that, pursuant to the                 
          section 6330(c)(4) preclusion rule, the estate may not raise and            
          respondent is not required to address the Appeals’ denial.  The             
          estate contends that issues raised in proceedings conducted                 
          before January 19, 1999, section 6330’s effective date, are not             
          subject to the section 6330(c)(4) preclusion rule.                          
               We agree with respondent that there is no authority for the            
          estate’s contention that section 6330(c)(4) limits the definition           
          of a “previous administrative * * * proceeding” to one occurring            





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