Lauren C. Jackson - Page 5




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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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