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amended returns or petitioning the Tax Court.
You are precluded from raising liability as
an issue under IRC 6330(c)(2)(B). You have
not provided any relevant information or
proposed any alternative collection
resolutions. You were offered an opportunity
for a hearing to raise appropriate issues
under the statute. You did not respond to
this opportunity.
Without further cooperation, it is Appeals
determination that the proposed collection
action balances the need for efficient
collection of taxes with the taxpayer’s
legitimate concern that any collection action
be no more intrusive than necessary.
Petitioner timely filed a petition for judicial review of
that determination. After the time the petition was filed with
this Court, but before trial, respondent provided petitioner with
copies of the Form 4340, Certificate of Assessments and Payments,
for each year at issue.
OPINION
In the judicial review of a section 6330 determination where
the validity of the underlying tax liability is properly at
issue, the Court will review the matter de novo. Where the
underlying liability is not at issue, the Court will review the
Commissioner's administrative determination for abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000). In
this case, the validity of the underlying tax is not at issue;
consequently we review respondent’s determination under the abuse
of discretion standard.
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Last modified: May 25, 2011