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taxpayer of his right to a hearing before an impartial Appeals
officer. Sec. 6320. Pursuant to section 6320(c) the hearing
is to be conducted pursuant to the rules provided in subsections
(c), (d) (other than paragraph (2)(B) thereof), and (e) of
section 6330. If the Commissioner issues a determination letter
adverse to the position of the taxpayer, the taxpayer may seek
judicial review of the determination. Sec. 6330(d).
This Court has established the following standards of review
in considering whether a taxpayer is entitled to relief from the
Commissioner’s determination:
where the validity of the underlying tax liability is
properly at issue, the Court will review the matter on
a de novo basis. However, where the validity of the
underlying tax liability is not properly at issue, the
Court will review the Commissioner’s administrative
determination for abuse of discretion.
Sego v. Commissioner, 114 T.C. 604, 610 (2000).
Petitioner essentially makes three arguments regarding his
unpaid tax liability and respondent’s collection actions (i.e.,
the filing of the tax lien). First, he posits that he
incorrectly reported income for 1996 and 1997 because he had no
“statutory income” to report. Second, petitioner claims that
unless and until respondent can produce a “statutory notice and
demand” and a signed assessment document, no valid section 6330
hearing can be conducted. And finally, petitioner maintains that
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Last modified: May 25, 2011