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telephone conference, Appeals Officer Sheppard advised Mr. Miller
that petitioners could not challenge the underlying tax liability
for the 1990 and 1991 tax years since petitioners had received a
statutory notice of deficiency dated April 12, 1995, covering those
years. In addition, during the October 17, 2000, telephone
conference, Appeals Officer Sheppard informed Mr. Miller that
petitioners had agreed to the 1996 adjustment, that the 1995 and
1997 deficiencies were based on the returns as filed, and that
those returns could be amended by the petitioners. Mr. Miller did
not propose any collection alternatives.
On January 11, 2001, respondent issued to petitioners a
“Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330” (notice of determination), notifying
petitioners of the determination to proceed with collection of the
1990, 1991, 1995, 1996, and 1997 income tax liabilities.
Petitioners filed a petition with this Court under section 6330(d)
disputing respondent’s notice of determination.
OPINION
In general, section 6330 prohibits the Commissioner from
proceeding with collection by levy until the taxpayer has been
given notice and an opportunity for an administrative review of the
matter (in the form of a hearing before the IRS’s Office of
3(...continued)
Appeals Officer Sheppard refused to consider the underlying tax
liability for the 1990 and 1991 tax years.
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