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Section 6330(c)(2) sets forth those matters that may be
raised at a section 6320 hearing. Specifically, pursuant to
section 6330(c)(2)(A), a person may raise any relevant issue
relating to the unpaid tax, including appropriate spousal
defenses, challenges to the appropriateness of the Commissioner’s
proposed collection actions, and offers of collection
alternatives. In addition, pursuant to section 6330(c)(2)(B), a
person may challenge the existence or amount of the underlying
tax liability if he/she did not receive a statutory notice of
deficiency for the tax liability or did not have an opportunity
to dispute it.
Whether petitioner was entitled to an administrative hearing
at the audit level before the issuance of the notice of
deficiency is not a relevant matter to be considered at the
section 6320 hearing.
Petitioner received a notice of deficiency for 1997; the
events that occurred, or did not occur, before the issuance of
the notice of deficiency are not relevant matters that can be
raised at the section 6320 hearing. Petitioner had an
opportunity to dispute respondent’s determinations, as set forth
in the notice of deficiency, as well as the arbitrariness of
those determinations. He failed to take advantage of this
opportunity by timely petitioning this Court. Because petitioner
received a notice of deficiency for 1997, the existence and/or
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Last modified: May 25, 2011