Michael Cipolla - Page 8

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               Upon request, the person is entitled to an administrative              
          review hearing before respondent’s Appeals Office.  Sec.                    
          6330(b)(1).  If dissatisfied with the Appeals Office                        
          determination, the person may seek judicial review in the Tax               
          Court or a Federal District Court, as appropriate.  Sec. 6330(d).           
          Generally, action on the proposed levy is suspended during the              
          pendency of the administrative review hearing and any judicial              
          review proceeding.  Sec. 6330(e)(1).                                        
               Section 6330(c) 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).                             
               Where the underlying tax liability is not at issue, we                 
          generally review determinations made by the Appeals Office for an           
          abuse of discretion.  E.g., Magana v. Commissioner, 118 T.C. 488,           
          493 (2002).                                                                 
          Notice of Deficiency                                                        
               Petitioner received a notice of deficiency for 1997.  He is,           
          therefore, not entitled to challenge the underlying tax liability           






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Last modified: May 25, 2011