Antonio L. and Ernestine Thomas - Page 7

                                        - 7 -                                         
          required by section 6320 must be provided not more than 5                   
          business days after the day of the filing of the notice of lien.            
          Sec. 6320(a)(2).  Section 6320 further provides that the person             
          may request administrative review of the matter (in the form of             
          an Appeals Office hearing) within 30 days beginning on the day              
          after the 5-day period.  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)(2) prescribes the matters that a person may            
          raise at an Appeals Office hearing.  Under that section, a person           
          may raise any relevant issue related to the unpaid tax or noticed           
          lien, but may only contest the existence or amount of the                   
          underlying tax liability if the person did not receive a notice             
          of deficiency for the tax liability or did not otherwise have an            
          opportunity to dispute the tax liability.  Sec. 6330(c)(2)(B);              
          Sego v. Commissioner, 114 T.C. 604, 609 (2000); Goza v.                     
          Commissioner, 114 T.C. 176, 180-181 (2000).  Section 6330(d)                
          provides for judicial review of the administrative determination            
          in the Tax Court or a Federal District Court, as may be                     
          appropriate.  Where the underlying tax liability is not at issue,           
          the Court will review the Appeals officer’s determination for               
          abuse of discretion.  Sego v. Commissioner, supra at 610.                   









Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011