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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.
Sego v. Commissioner, supra at 610. The Court reviews any other
administrative determination regarding the proposed levy action
for abuse of discretion. Id. In the instant case, we need not
decide which standard of review applies to the limitations period
determination, for our holding would be the same regardless of
whether we review respondent’s determination de novo or for abuse
of discretion.
I. The Limitations Issue9
Section 6501(a) generally requires that the Commissioner
assess income tax within 3 years after the taxpayer filed the
return. The mailing of a notice of deficiency to the taxpayer,
pursuant to section 6212, suspends the limitations period--
9Respondent does not contend that sec. 6330(c)(2)(B)
precludes us from considering this issue. Cf. Rodriguez v.
Commissioner, T.C. Memo. 2003-153.
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Last modified: May 25, 2011