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Section 6330 generally provides that the Secretary cannot
proceed with collection by levy on any property of any person
until the person has been given notice and the opportunity for an
administrative review of the matter (in the form of an Appeals
Office hearing) and, if dissatisfied, with judicial review of the
administrative determination. Davis v. Commissioner, 115 T.C.
35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).
Where the underlying tax liability is not at issue, the Court
will review the Appeals officer’s determination for abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000).
In the instant case, the unpaid liability was redetermined
by this Court after petitioner received a notice of deficiency
with respect thereto. Therefore, the existence or amount of the
underlying tax liability is not at issue, and we need only decide
whether the Appeals officer abused his discretion in determining
that collection may proceed.
A. Verification Requirement
Petitioner contends that the Appeals officer failed to
satisfy section 6330(c)(1), which requires the Appeals officer to
obtain verification from the Secretary that the requirements of
any applicable law or administrative procedure have been met.
Specifically, petitioner alleges that respondent failed to verify
that the unpaid liability was properly assessed or that
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Last modified: May 25, 2011