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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.
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Last modified: May 25, 2011