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had extended the statutory collection period until December 31,
2005, by signing the Form 900. Therefore, the Appeals officer
explained, the statutory period had not expired.
The Appeals officer informed the Boyers by mail on two
occasions that they had to contact her if they wished to
continue with the appeal process. Neither of the Boyers
responded to the Appeals officer’s two letters or contacted the
Appeals officer. Consequently, on April 12, 2002, respondent
sent the Boyers a Notice of Determination Concerning Collection
Action(s) under Section 6320 and/or 6330 (Determination Notice).
The Determination Notice informed the Boyers that, after
considering the facts of their case and their contentions, the
Appeals officer recommended that the proposed levy action be
pursued to collect their 1986 and 1987 tax liabilities. The
Determination Notice also informed the Boyers of their right to
judicial review of the administrative determination. Petitioner
timely filed his petition with this Court.
Discussion
The Court in collection actions will review a taxpayer’s
liability de novo where the underlying tax liability is at issue.
A taxpayer’s underlying tax liability may be at issue if he or
she “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). The Court will review
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Last modified: May 25, 2011