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determination letter to the taxpayer following an administrative
hearing, section 6330(d)(1) allows the taxpayer to file a
petition for judicial review of the administrative determination.
Davis v. Commissioner, 115 T.C. 35, 37 (2000); Goza v.
Commissioner, 114 T.C. 176, 179 (2000). We have jurisdiction
over this matter because petitioners filed a timely petition for
review of respondent’s determination to proceed with collection
by levy. Sec. 6330(d)(1); Lunsford v. Commissioner, 117 T.C. 159
(2001); Sarrell v. Commissioner, 117 T.C. 122 (2001); Sego v.
Commissioner, 114 T.C. 604, 610 (2000); Offiler v. Commissioner,
114 T.C. 492, 498 (2000).
Although section 6330 does not prescribe the standard of
review that the Court is to apply in reviewing the Commissioner’s
administrative determination, we have held that, where the
validity of the underlying tax liability is properly at issue,
the Court will review the matter on a de novo basis. Sego v.
Commissioner, supra; Goza v. Commissioner, supra at 181-182.
Where the validity of the underlying tax liability is not
properly placed at issue, the Court will review the
Commissioner’s determination for abuse of discretion. Sego v.
Commissioner, supra at 610; Goza v. Commissioner, supra at 181-
182.
Section 6330(c)(2)(B) provides that the underlying tax
liability is properly at issue only if the taxpayer did not
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