- 13 -
collection actions, and offers of collection alternatives. See
also Sego v. Commissioner, 114 T.C. 604, 609 (2000).
Within 30 days, a taxpayer may appeal the Commissioner’s
determination to the Tax Court. Sec. 6330(d)(1). In appropriate
circumstances, the Court may review the Commissioner’s
determination with respect to the merits of the underlying tax
liability and/or with respect to whether there was an abuse of
administrative discretion. Consideration of the merits of the
underlying tax liability is permitted where the taxpayer “did not
receive any statutory notice of deficiency for such tax liability
or did not otherwise have an opportunity to dispute such tax
liability.” Sec. 6330(c)(2)(B). In such situations the Court
will review, de novo, the merits of the underlying tax liability.
Hoffman v. Commissioner, 119 T.C. 140, 144-145 (2002); Sego v.
Commissioner, supra.
Petitioners sought to have the Appeals officer consider and
review the merits of the 1995, 1996, and 1997 tax liabilities.
The Appeals officer considered the merits of the 1996 and 1997
liabilities, but refused consideration of the 1995 liability.4
For the 1995 year, petitioners contend that the Appeals officer
4 Even though the Appeals officer refused to consider the
merits of the 1995 liability, he did review the file and
discovered that the problem resolution officer’s recommended
reduction of the 1995 liability fell short of its intended goal.
In that regard, the Appeals officer initiated action to further
reduce petitioners’ 1995 liability.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011