Jan Lister - Page 11

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          liability only if the taxpayer did not receive a notice of                  
          deficiency for the tax in question or did not otherwise have an             
          earlier opportunity to dispute the tax liability.  Sec.                     
          6330(c)(2)(B); see also Sego v. Commissioner, 114 T.C. 604, 609             
               Following a hearing, the Appeals Office must make a                    
          determination whether the proposed levy action may proceed.  In             
          so doing, the Appeals Office is required to take into                       
          consideration the verification presented by the Secretary, the              
          issues raised by the taxpayer, and whether the proposed                     
          collection action appropriately balances the need for efficient             
          collection of taxes with a taxpayer’s concerns regarding the                
          intrusiveness of the proposed collection action.  Sec.                      
          6330(c)(3).  The taxpayer may petition the Tax Court or, in                 
          limited cases, a Federal District Court for judicial review of              
          the Appeals Office’s determination.  Sec. 6330(d).                          
               If the taxpayer files a timely petition for judicial review,           
          the applicable standard of review depends on whether the                    
          underlying tax liability is at issue.  Where the underlying tax             
          liability is properly at issue, the Court reviews any                       
          determination regarding the underlying tax liability de novo.               
          The Court reviews any other administrative determination                    
          regarding the proposed levy action for abuse of discretion.  Sego           
          v. Commissioner, supra at 610.                                              

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Last modified: May 25, 2011