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on Ways & Means, U.S. House of Representatives (June 2, 1998),2
reprinted in Tax Notes Today, 98 TNT 112-40 (June 11, 1998).
The final version of the legislation devised by the
conference committee added the following (emphasized) limiting
language in section 6330(c)(2)(B):
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. [Emphasis added.]
I would submit that it is clear that the conferees, in adding
this limiting language to the statute, intended to address the
expressed concern about a taxpayer’s ability to dispute
previously litigated tax liabilities in a section 6330
proceeding. The new language is directed specifically at a
taxpayer’s previous opportunities for dispute, either by having
been afforded an opportunity for a deficiency proceeding or
2 Treasury Secretary Rubin’s letter states:
The Senate bill provides taxpayers with additional
advance notification and appeal rights prior to levy
* * *. * * * The appeal right in levy cases would
enable taxpayers to litigate the same tax liability
repeatedly * * *. The provision would change the
entire collections process, including the process for
many taxpayers who have self-assessed their tax
liability but not paid in full * * *. [Emphasis added.]
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