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Section 6330(c)(1) requires that the Appeals officer, at the
Appeals Office hearing, obtain verification “that the
requirements of any applicable law or administrative procedure
have been met.” Section 6330(c)(2)(A) prescribes the relevant
matters that a person may raise at an Appeals Office hearing,
including spousal defenses, the appropriateness of respondent’s
proposed collection action, and possible alternative means of
collection. A taxpayer may contest the existence or amount of
the underlying tax liability at an Appeals Office hearing only if
the taxpayer did not receive a statutory notice of deficiency
with respect to the underlying tax liability or did not otherwise
have an opportunity to dispute that liability. Sec.
6330(c)(2)(B). An Appeals Office determination under section
6330(c)(2)(A) is reviewed for abuse of discretion whereas a
determination regarding the underlying tax liability under
section 6330(c)(2)(B) is subject to de novo review. See Sego v.
Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114
T.C. 176, 181-182 (2000).
At issue in this case is respondent’s right to collect
petitioner’s self-determined tax liability for 1996 (i.e., the
amount set forth as petitioner’s tax liability on his 1996
return) plus related interest and an addition to tax. In
Montgomery v. Commissioner, 122 T.C. 1 (2004), we held that a
taxpayer’s challenge to his self-determined tax liability at an
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Last modified: May 25, 2011