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Section 6330(c) prescribes the matters that a person may
raise 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. See Montgomery v. Commissioner, 122 T.C. 1, 5
(2004); Sego v. Commissioner, 114 T.C. 604, 609 (2000); Goza v.
Commissioner, supra. In addition, section 6330(c)(2)(B)
establishes the circumstances under which a person may challenge
the existence or amount of his or her underlying tax liability.
Section 6330(c)(2)(B) provides:
(2). Issues at hearing.--
* * * * * * *
(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.
In Montgomery v. Commissioner, supra, we were called upon to
decide the meaning of the term “underlying tax liability”. In
that case we held that the amount the taxpayers reported due on
their tax return along with statutory interest and penalties
constituted the underlying tax liability. As the taxpayers in
Montgomery did not receive a notice of deficiency, we had to
further decide, whether they “did not otherwise have an
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Last modified: May 25, 2011