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affirmative verification requirements on respondent with regard
to “applicable law or administrative procedure”. The
verification requirements are independent of any issue raised by
taxpayers. In this case, any holding that respondent has not
satisfied that duty would be inconsistent with Davis v.
Commissioner, supra.
Section 6330(c)(2) then provides that taxpayers may raise at
collection hearings any “relevant” issue. It does not say that
taxpayers may raise “any” issue or that the Appeals officers
should guess as to what issues the taxpayers might have raised.
Section 6330(c)(3) provides similar, express language
limiting the scope of collection hearings. Section 6330(c)(3)(B)
states that Appeals officers need only consider the “issues
raised” by taxpayers, and section 6330(c)(3)(C) states that only
“legitimate” concerns of taxpayers need be taken into account in
considering the need for efficient collection action.
Accordingly, and particularly where taxpayers are making tax
protester arguments, in collection hearings under section 6330(b)
and in subsequent court proceedings, only issues that are
actually raised by taxpayers and that constitute relevant,
legitimate, and good faith issues need be considered by Appeals
officers and by the courts.
The referenced statutory language suggests strongly to me,
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