- 6 - the hearing. As relevant here, a taxpayer may challenge the appropriateness of the Commissioner’s collection actions and submit offers of collection alternatives. Sec. 6330(c)(2)(A)(ii) and (iii). The taxpayer may also raise challenges to the existence or amount of the underlying tax liability if the taxpayer did not receive a statutory notice of deficiency for the liability or did not otherwise have an opportunity to dispute the tax liability. Sec. 6330(c)(2)(B). Once the Appeals officer has issued a determination regarding the disputed collection action, the taxpayer may seek judicial review in the Tax Court or, if the Tax Court lacks jurisdiction in the matter, in a U.S. District Court. Sec. 6330(d). 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). The Tax Court has jurisdiction in a lien proceeding, instituted under section 6330(d)(1), to determine whether a petitioner’s unpaid liabilities were discharged in bankruptcy. Washington v. Commissioner, 120 T.C. 114, 120-121 (2003). In this case, petitioners’ only challenge with respect to the collection notice is a claim that the bankruptcy court hadPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011