Jerry B. and Donna E. Clawson - Page 14

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          review of the administrative determination.  Section                        
          6330(c)(2)(A) specifies issues that the taxpayer may raise at the           
          hearing.  The taxpayer is allowed to raise “any relevant issue              
          relating to the unpaid tax or the proposed levy” including                  
          spousal defenses, challenges to the appropriateness of collection           
          action, and alternatives to collection.  Sec. 6330(c)(2)(A).                
          Section 6330(c)(3) provides that the determination of the Appeals           
          officer shall take into consideration the verification under                
          section 6330(c)(1), the issues raised by the taxpayer, and                  
          whether the proposed collection action balances the need for the            
          efficient collection of taxes with the legitimate concern of the            
          taxpayer that any collection action be no more intrusive than               
          necessary.  Where, as here, liability for the underlying tax is             
          not disputed, we review the Appeals officer’s determination for             
          abuse of discretion.  Goza v. Commissioner, 114 T.C. 176, 181-182           
          (2000).                                                                     
               At trial of this case in September 2003, petitioners offered           
          into evidence a First Supplemental Stipulation of Facts                     
          (supplemental stipulation).  The supplemental stipulation                   
          referred to exhibits that were not before Luhmann at the time of            
          petitioners’ section 6330 hearing and were not a part of the                
          administrative record in this case.  Respondent objected to the             
          supplemental stipulation’s being received into evidence on the              
          grounds that the exhibits referred to therein were not a part of            






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