Howard Dysle - Page 7

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                                       OPINION                                        
               Section 6320 provides that the Secretary shall furnish the             
          person described in section 6321 with written notice (i.e., the             
          hearing notice) of the filing of a notice of lien under section             
          6323.  Section 6320 further provides that the taxpayer may                  
          request administrative review of the matter (in the form of a               
          hearing) within a 30-day period.  The hearing generally shall be            
          conducted consistent with the procedures set forth in section               
          6330(c), (d), and (e).  Sec. 6320(c).                                       
               Pursuant to section 6330(c)(2)(A), a taxpayer may raise at             
          the section 6330 hearing any relevant issue with regard to the              
          Commissioner’s collection activities, including spousal defenses,           
          challenges to the appropriateness of the Commissioner’s intended            
          collection action, and alternative means of collection.  Sego v.            
          Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114           
          T.C. 176, 180 (2000).  If a taxpayer received a statutory notice            
          of deficiency for the years in issue or otherwise had the                   
          opportunity to dispute the underlying tax liability, the taxpayer           
          is precluded from challenging the existence or amount of the                
          underlying tax liability.  Sec. 6330(c)(2)(B); Sego v.                      
          Commissioner, supra at 610-611; Goza v. Commissioner, supra at              
          182-183.                                                                    
               When the Commissioner issues a determination regarding a               
          disputed collection action, section 6330(d) permits a taxpayer to           




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