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taxpayer that any collection action be no more intrusive than
necessary. Sec. 6330(c). If a taxpayer received a statutory
notice of deficiency for the underlying tax liability or
otherwise had an opportunity to dispute the underlying tax
liability, he or she is precluded from challenging the existence
or amount of the underlying tax liability. Sec. 6330(c)(2)(B).
To the extent possible, a section 6320 hearing will be held
in conjunction with a section 6330 hearing. Sec. 301.6320-
1(d)(1), Q&A-D3, Proced. & Admin. Regs.
This Court has jurisdiction to review the Commissioner’s
administrative determination under section 6330(d). If the
underlying tax liability is properly at issue, we review that
issue de novo. Sego v. Commissioner, 114 T.C. 604, 610 (2000);
Goza v. Commissioner, 114 T.C. 176, 181 (2000). If the validity
of the underlying tax liability is not at issue, we review the
determination for abuse of discretion. Sego v. Commissioner,
supra at 610. An abuse of discretion occurs when an Appeals
officer takes action that is arbitrary, capricious, or without
sound basis in fact or law. See Woodral v. Commissioner, 112
T.C. 19, 23 (1999).
At trial, petitioner failed to provide any evidence that
any of the underlying liabilities was incorrect. She did not
dispute the amount of any of those liabilities. Accordingly, we
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Last modified: May 25, 2011