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to the taxpayer, before proceeding with collection by such a
levy.
Section 6330 generally provides that the Commissioner cannot
proceed with the collection of taxes by way of a levy until the
taxpayer has been given notice and an opportunity for
administrative review of the matter in the form of an Appeals
Office hearing. Judicial review of the administrative
determination is available if the taxpayer petitions this Court
or the appropriate U.S. District Court. Sec. 6330(d); Davis v.
Commissioner, 115 T.C. 35, 37 (2000); Goza v. Commissioner, 114
T.C. 176, 179 (2000).
Section 6330(c) prescribes what a taxpayer may raise at an
Appeals Office hearing. In sum, section 6330(c) provides that
the taxpayer may raise collection issues such as spousal
defenses, the appropriateness of the Commissioner's intended
collection action, and possible alternative means of collection.
Section 6330(c)(2)(B) provides that the existence and amount of
the underlying tax liability can be contested at an Appeals
Office hearing only if the person did not receive a notice of
deficiency for the taxes in question or did not otherwise have an
earlier opportunity to dispute the tax liability. Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner,
supra.
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Last modified: May 25, 2011