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6330(c)(2)(A), refers to the unpaid portion of the assessed tax
(a fixed amount) that is the subject of the notice of lien or
proposed levy that is part of the Commissioner’s collection
function. That interpretation is consistent with the proviso in
section 6330(c)(2)(B) that a petitioner may challenge “the
existence or amount of the underlying tax liability” only if the
taxpayer “did not receive any statutory notice of deficiency for
such tax liability or did not otherwise have an opportunity to
dispute such tax liability.” That is, a taxpayer may dispute the
determination of the tax that formed the basis of the Commis-
sioner’s assessment only if he did not have such an opportunity
prior to assessment.
To summarize, the only issues that a taxpayer may properly
raise under section 6330(c)(2)(B), and therefore the only issues
with respect to which the reviewing court must accord the tax-
payer a hearing de novo, are issues relating to a redetermination
of the tax on which the Commissioner based his assessment,
provided that the petitioner did not have an opportunity to seek
such a redetermination prior to assessment. All other challenges
to the proposed collection action are properly raised under
section 6330(c)(2)(A), and a taxpayer seeking judicial review of
the Appeals officer’s disposition of any such challenge is
restricted to arguing from the record made before the Appeals
officer.
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