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any tax neglects or refuses to pay such tax within 10 days of
notice and demand for payment, the Secretary may collect such tax
by levy upon the taxpayer's property. Section 6330 generally
provides that the Secretary 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 in the form of an
Appeals Office hearing. Section 6330(c) provides for an Appeals
Office due process hearing to address collection issues
including, among other things, alternative means of collection.
In connection with matters to be considered at a collection
due process hearing under section 6330, section 6330(c)(2)(B)
states:
(B) Underlying liability.-–The person may also raise at
the hearing challenges to the existence or amount of the
underlying tax liability for any tax period if the person
did not receive any statutory notice of deficiency for such
tax liability or did not otherwise have an opportunity to
dispute such tax liability.
It is evident from the above that a notice of deficiency was
never issued to petitioner for 1994; however, it is also evident
that petitioner was otherwise provided an opportunity, before the
assessment, to dispute his 1994 liability. Aguirre v.
Commissioner, 117 T.C. 324 (2001). He admitted so in his
testimony. Even if petitioner was not aware that he had waived
his rights to challenge the determination because of the Form
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Last modified: May 25, 2011