Fletcher H. Hyler - Page 15

                                        - 15 -                                        
          liability.  See Sego v. Commissioner, 114 T.C. 604, 609 (2000);             
          Goza v. Commissioner, 114 T.C. 176, 179 (2000).                             
               Section 6330(d) provides for judicial review of the                    
          administrative determination by this Court or by a Federal                  
          District Court, as may be appropriate.  Where the validity of the           
          underlying tax liability is not properly at issue, the Court will           
          review the Commissioner’s administrative determination for abuse            
          of discretion.  Where, however, the validity of the underlying              
          tax liability is properly at issue, this Court will review the              
          matter on a de novo basis.  Sego v. Commissioner, supra at 610;             
          see H. Conf. Rept. 105-599 at 266 (1998), 1998-3 C.B. 747, 1020.            
          The Notices of Deficiency Regarding Petitioner’s Tax Liabilities            
          for 1995 and 1997 Were Not Barred by a Directive From the Office            
          of the Taxpayer Advocate                                                    
               Within the IRS is an Office of the Taxpayer Advocate, headed           
          by the National Taxpayer Advocate.  Sec. 7803(c).  Among the                
          functions of the Office of the Taxpayer Advocate is to "assist              
          taxpayers in resolving problems with the Internal Revenue                   
          Service".  Sec. 7803(c)(2)(A)(i).  A taxpayer seeking such                  
          assistance may file an application with the Office of the                   
          Taxpayer Advocate for a "Taxpayer Assistance Order" (TAO), which            
          may be issued if the National Taxpayer Advocate determines that             
          the taxpayer is or is about to incur "a significant hardship as a           
          result of the manner in which the internal revenue laws are being           
          administered" by the IRS.  Sec. 7811(a)(1)(A).  The Office of               

Page:  Previous  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  Next

Last modified: May 25, 2011