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SEC. 6330(c). Matters Considered at Hearing.–-In the
case of any hearing conducted under this section–
(1) Requirement of investigation.–-The appeals
officer shall at the hearing obtain verification from
the Secretary that the requirements of any applicable
law or administrative procedure have been met.
(2) Issues at hearing.--
(A) In general.–-The person may raise at the
hearing any relevant issue relating to the unpaid
tax or the proposed levy, including--
(i) appropriate spousal defenses;
(ii) challenges to the appropriateness
of collection actions; and
(iii) offers of collection alternatives,
which may include the posting of a bond, the
substitution of other assets, an installment
agreement, or an offer-in-compromise.
(B) Underlying liability.–-The person may
also raise at the hearing challenges to the
existence or amount of the underlying tax
liability for any tax period if the person did not
receive any statutory notice of deficiency for
such tax liability or did not otherwise have an
opportunity to dispute such tax liability.
Once an Appeals officer has issued a determination regarding
the disputed collection action, the taxpayer may seek judicial
review of the determination. Sec. 6330(d)(1).
Under section 6330(c)(2)(B), a taxpayer may contest an
underlying deficiency only if he did not have an opportunity to
seek a redetermination before assessment. See, e.g., Landry v.
Commissioner, 116 T.C. 60, 62 (2001).
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Last modified: May 25, 2011