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distinguish between situations in which the taxpayer must rely on
the record made before the Appeals officer and situations in
which he is entitled to make a new record. In reviewing adminis-
trative determinations, a court ordinarily is limited to consid-
eration of the decision of the agency involved and of the evi-
dence on which it was based. United States v. Bianchi & Co., 373
U.S. 709, 714-715 (1963). Nevertheless, we have concluded that,
in section 6330, Congress intended an exception to that general
rule in situations where the existence or amount of the underly-
ing tax liability was properly before the Appeals officer under
section 6330(c)(2)(B) and the Appeals officer’s determination in
that respect is presented to a court for review. In such situa-
tions, the court must accord the taxpayer a hearing de novo on
the existence or amount of the underlying tax liability. The
taxpayer may make a new record, and he is not restricted to
arguing from the record made before the Appeals officer.
IV. Determining the Applicability of Section 6330(c)(2)(B)
In order to determine which matters are properly raised by a
taxpayer under section 6330(c)(2)(B) (i.e., those matters with
respect to which the reviewing court must accord the taxpayer a
hearing de novo), it is necessary to review some basic provisions
of Chapters 63 (Assessment) and 64 (Collection) of the Internal
Revenue Code. Section 6201(a) provides that the Secretary “is
authorized and required to make * * * assessments of all taxes
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