- 6 - Section 6330(c)(2) prescribes the matters that a person may raise at an Appeals Office hearing. Under that section, a person may raise any relevant issue related to the unpaid tax or notice of lien, but the existence or amount of the underlying tax liability may be contested only if the person “did not receive any statutory notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability.” Sec. 6330(c)(2)(B); Sego v. Commissioner, 114 T.C. 604, 608-609 (2000); Goza v. Commissioner, 114 T.C. 176, 180-181 (2000). Section 6330(d) provides for judicial review of the administrative determination in the Tax Court or a Federal District Court, as may be appropriate. Where the underlying tax liability is not at issue, the Court will review the Appeals officer’s determination for abuse of discretion. Sego v. Commissioner, supra at 610. We note at the outset that the petition in the present case raises several issues that it is not clear were raised with the Appeals officer.3 However, because none of the issues raised in the petition has any merit, we need not distinguish between 3 For example, the petition alleges that the notice of deficiency is invalid because it was not signed under penalties of perjury pursuant to sec. 6065. There is no evidence that this issue was raised with the Appeals officer, although a similar argument was made with respect to the Notice of Federal Tax Lien.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011