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notice and the opportunity for an administrative review of the
matter (in the form of an Appeals Office hearing) and, if
dissatisfied, with judicial review of the administrative
determination. See Davis v. Commissioner, 115 T.C. 35, 37
(2000); Goza v. Commissioner, 114 T.C. 176, 179 (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.
Section 6330(c) prescribes the matters that a person may
raise at an Appeals Office hearing. Section 6330(c)(2)(A)
provides that a person may raise collection issues such as
spousal defenses, the appropriateness of the Commissioner’s
intended collection action, and possible alternative means of
collection. See Sego v. Commissioner, 114 T.C. 604, 609 (2000);
Goza v. Commissioner, supra. In addition, section 6330(c)(2)(B)
establishes the circumstances under which a person may challenge
the existence or amount of his or her underlying tax liability.
Section 6330(c)(2)(B) provides:
SEC. 6330(c)(2). Issues at Hearing.--
* * * * * * *
(B) Underlying Liability.-–The person may also
raise at the hearing challenges to the existence or
amount of the underlying tax liability for any tax
period 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.
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Last modified: May 25, 2011