Dina DeSalvo - Page 10

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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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