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provision. Moreover, we are not aware of any specific expression
of congressional intent in the legislative history that would bar
persons, such as petitioners, from raising a valid challenge to
the existence or amount of tax previously reported due on a tax
return. See Huntsberry v. Commissioner, 83 T.C. at 747-748.
Considering the plain language of the statute, we find
respondent’s reliance on principles of sovereign immunity equally
unavailing.
Our holding in this case advances the policies underlying
sections 6320 and 6330. Those sections were enacted to provide
taxpayers who have been notified that the Commissioner has filed
a lien or intends to collect unpaid taxes by levy with a final
opportunity to raise a spousal defense, offer an alternative
means of collection, and/or challenge the appropriateness of the
proposed collection action. Moreover, as pertinent herein,
Congress provided taxpayers who are confronted with a lien or
proposed levy, but who have not had a prior opportunity to
challenge the existence or amount of the tax liability in
question, with the opportunity to do so. In view of the
statutory scheme as a whole, we think the substantive and
procedural protections contained in sections 6320 and 6330
reflect congressional intent that the Commissioner should collect
the correct amount of tax, and do so by observing all applicable
laws and administrative procedures.
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