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whom the lien is filed (the taxpayer) that a tax lien was filed
and inform the 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 apparently has abandoned the positions he took in
the attachment to Form 12153. At his section 6320 hearing, as
well as at the trial in this case, petitioner claimed that
respondent’s filing of the tax lien against him should be
“declared null and void” because he was denied an administrative
hearing at the audit level before the issuance of the notice of
deficiency. Petitioner’s claim is meritless.
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Last modified: May 25, 2011