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method of collection, offer an alternative means of collection,
or raise a spousal defense to collection.
On April 7, 2000, respondent sent petitioner a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (the determination letter), in which respondent
stated that all applicable laws and administrative procedures had
been met and that collection from petitioner of his tax liability
for 1990-97 would proceed. On May 8, 2000, petitioner filed a
petition for lien or levy action under section 6320(c) or
6330(d).
OPINION
A. Whether Petitioner May Contest His Underlying Tax
Liabilities for 1992-97
Petitioner contends that he was improperly precluded at the
section 6330 hearing from challenging his underlying tax
liability for tax years 1992-97. He bases this on the claim that
the notices of deficiency he received were not valid because they
were not prepared or issued by the Secretary and because the
Director of the Service Center who prepared and issued them did
not give petitioner a copy of the order delegating authority from
the Secretary to her.
Petitioner’s contention lacks merit. The Secretary or his
delegate may issue notices of deficiency. Secs. 6212(a),
7701(a)(11)(B) and (12)(A)(i). The Secretary’s authority to
issue notices of deficiency was delegated to the District
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