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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