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the 1993 and 1994 income tax liabilities, which are the
liabilities for which notice of lien has been filed.
Respondent issued a Notice of Determination Concerning
Collection Action(s) under Section 6320 and/or 6330, and
petitioner filed a timely petition with this Court.
OPINION
Section 6330 provides that, upon request and in the
circumstances described therein, a taxpayer has a right to a
“fair hearing”. Sec. 6330(b). A “fair hearing” consists of the
following elements: (1) An impartial officer will conduct the
hearing; (2) the conducting officer will receive verification
from the Secretary that the requirements of applicable law and
administrative procedure have been met; (3) certain issues may be
heard such as spousal defenses and offers-in-compromise; and (4)
a challenge to the underlying liability may be raised if the
taxpayer did not receive a statutory notice of deficiency or
otherwise receive an opportunity to dispute such liability. Sec.
6330(c).
In that regard, section 6330(c)(2)(B) provides that a
taxpayer may raise issues concerning the underlying tax liability
in a proceeding under section 6330 where the taxpayer did not
receive a notice of deficiency or otherwise have an opportunity
to dispute the tax liability. See Sego v. Commissioner, 114 T.C.
604 (2000); Goza v. Commissioner, 114 T.C. 176 (2000). Because
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Last modified: May 25, 2011