- 7 - 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 notPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011