- 5 - issues including: Appropriate spousal defenses, challenges to the appropriateness of the collection actions, and offers of collection alternatives. Challenges to the underlying liability may be raised if the taxpayer did not receive a statutory notice of deficiency or otherwise have an opportunity to dispute the underlying liability. Judicial review of the Appeals officer’s administrative determination is available in this Court, or if this Court lacks jurisdiction over the type of tax underlying the liability, in the appropriate U.S. District Court. See sec. 6330(d). Issue 1. Verification of the Existence of an Assessment Petitioner contends that the Appeals officer’s reliance upon the computer transcript to verify the existence of an assessment does not comply with section 6330(c)(1). In relevant part, section 6330(c)(1) provides “the appeals officer shall at the hearing obtain verification from the Secretary that the requirements of any applicable law or administrative procedure have been met.” Respondent contends that the Appeals officer satisfied this requirement by reviewing the computer transcript to verify the existence of an assessment. Petitioner has not shown any irregularities in the assessment procedure. In this case, reliance upon the computer transcript to verify the existence of an assessment was not an abuse of discretion.Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011