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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.
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Last modified: May 25, 2011