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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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