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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.
Once the Appeals officer has issued a determination
regarding the disputed collection action, section 6330(d) allows
the taxpayer to seek judicial review in the Tax Court or a U.S.
District Court. In considering whether taxpayers are entitled to
any relief from the Commissioner’s determination, this Court has
established the following standard of review:
where the validity of the underlying tax liability is
properly at issue, the Court will review the matter on
a de novo basis. However, where the validity of the
underlying tax liability is not properly at issue, the
Court will review the Commissioner’s administrative
determination for abuse of discretion. [Sego v.
Commissioner, 114 T.C. 604, 610 (2000).]
II. Contentions of the Parties
The parties have stipulated that “petitioner’s only argument
in this case is that respondent abused his discretion by failing
to accept her offer in compromise.” Accordingly, petitioner’s
underlying tax liabilities for the 1995 through 1999 years are
not at issue in the instant proceeding.
In arguing that rejection of her offer was an abuse of
discretion, petitioner on brief “takes the position that she
cannot afford to pay her liabilities in full”, “agrees that the
respondent has the naked power to reach and apply the Trust
assets, but contends that it would be grossly unfair to do so.”
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Last modified: May 25, 2011