- 3 -
On July 15, 2002, the Appeals Office issued the notice of
determination. The notice states that a hearing was held but
that the only challenge was to the existence or amount of the tax
liability for 1996. The Appeals officer ultimately determined
that the filing of the NFTL was appropriate.
OPINION
Under sections 6320 and 6330, a taxpayer is entitled to
notice and an opportunity for a hearing after an NFTL is filed by
the Commissioner in the process of collecting unpaid Federal
taxes. Section 6330(c)(2) designates the issues that the
taxpayer may raise at the Appeals hearing. In lien actions, the
taxpayer is allowed to raise any relevant issue relating to the
unpaid tax, including spousal defenses, challenges to the
appropriateness of the NFTL filing, and alternatives to
collection. Sec. 6330(c)(2)(A); sec. 301.6320-1(e)(1), Proced. &
Admin. Regs. The taxpayer “may also raise at the hearing
challenges to the existence or amount of the underlying tax
liability” if the taxpayer did not receive a notice of deficiency
or did not otherwise have an opportunity to dispute the tax
liability. Sec. 6330(c)(2)(B); sec. 301.6320-1(e)(1), Proced. &
Admin. Regs.
Where the existence or amount of the underlying tax
liability is properly at issue in the hearing, we review the
matter de novo. Sego v. Commissioner, 114 T.C. 604, 610 (2000);
Page: Previous 1 2 3 4 Next
Last modified: May 25, 2011