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request administrative review of the matter (in the form of an
Appeals Office hearing) within the 30-day period beginning on the
day after the 5-day period described above. Section 6320(c)
provides that the Appeals Office hearing generally shall be
conducted consistent with the procedures set forth in section
6330(c), (d), and (e).
Section 6330(c) provides for review with respect to
collection issues such as spousal defenses, the appropriateness
of the Commissioner's intended collection action, and possible
alternative means of collection. Section 6330(c)(2)(B) provides
that the existence or the amount of the underlying tax liability
can be contested at an Appeals Office hearing if the person did
not receive a notice of deficiency or did not otherwise have an
earlier opportunity to dispute such tax liability. Goza v.
Commissioner, 114 T.C. 176, 180-181 (2000); see Sego v.
Commissioner, 114 T.C. 604, 609 (2000). Section 6330(d) provides
for judicial review of the administrative determination in the
Tax Court or Federal District Court.
In his petition, petitioner failed to raise a spousal
defense, make a valid challenge to the appropriateness of
respondent’s intended collection action, or offer alternative
means of collection. These issues are now deemed conceded. Rule
331(b)(4); see Behling v. Commissioner, 118 T.C. at 579. Indeed,
the only disagreement expressed by petitioner in his petition
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Last modified: May 25, 2011