Ginger Harmornick - Page 9

                                        - 9 -                                         
               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 an Appeals Office hearing) and, if                   
          dissatisfied, with judicial review of the administrative                    
          determination.  See Davis v. Commissioner, 115 T.C. 35, 37                  
          (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).                     
               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 tax 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.                              
               A.  Summary Judgment                                                   
               Petitioner asserts that the Appeals officer failed to obtain           
          verification from the Secretary that the requirements of all                
          applicable laws and administrative procedures were met as                   

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011