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Section 6330 generally provides that the Commissioner cannot
proceed with collection by levy until the person has been given
notice and the opportunity for an administrative review of the
matter (in the form of an Appeals Office hearing) and, if
dissatisfied, with judicial review of the administrative
determination. See Davis v. Commissioner, 115 T.C. 35, 37
(2000); Goza v. Commissioner, 114 T.C. 176, 179-180 (2000).
Section 6330(d) provides for judicial review of the
administrative determination in the Tax Court or a Federal
District Court, as may be appropriate.
Section 6330(c) prescribes what an affected taxpayer may
assert or claim at an Appeals Office hearing. Section
6330(c)(2)(A) provides that a person may raise collection issues
such as spousal defenses, the appropriateness of the
Commissioner's intended collection action, and possible
alternative means of collection. Sego v. Commissioner, 114 T.C.
604, 609 (2000); Goza v. Commissioner, supra. In addition,
section 6330(c)(2)(B) sets out the circumstances where a taxpayer
may challenge the existence or amount of the underlying tax
liability. In general, this is allowable only if the taxpayer
“did not receive any statutory notice of deficiency for such tax
liability or did not otherwise have an opportunity to dispute
such tax liability.” Sec. 6330(c)(2)(B); see also sec. 301.6330-
1(e), Proced. & Admin. Regs. The term “underlying tax liability”
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Last modified: May 25, 2011