- 14 - 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 ofPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011