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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 admits that on January 6, 1999, respondent sent
her a notice of deficiency for the taxable year 1996. Petitioner
also admits that she received the notice of deficiency 3 days
later on January 9, 1999. Petitioner does not explain why she
could not have filed a petition for redetermination with this
Court if she, in fact, disputed respondent’s deficiency
determination. See sec. 6213(a). We therefore reject her
allegation that she “never had the opportunity to dispute the tax
liability”.
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Last modified: May 25, 2011