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At trial, petitioner contested the interest that had accrued on
the 1993 deficiency.
Discussion
Section 7491, which shifts the burden of proof to the
Secretary in certain circumstances, is inapplicable to this case
because examination of petitioner's 1993 tax return commenced
prior to July 22, 1998, the effective date of section 7491. See
Warbelow's Air Ventures, Inc. v. Commissioner, 118 T.C. 579, 582
n.8 (2002), affd. 80 Fed. Appx. 16 (9th Cir. 2003).
1. Respondent's Determination To Proceed With Collection
Section 6330 provides for a hearing before a levy is
imposed. Section 6330(c) sets forth, in pertinent part, the
issues that may be considered at the hearing, as follows:
SEC. 6330(c). Matters Considered at Hearing.--
In the case of any hearing conducted under this section–
* * * * * * *
(2) Issues at hearing.--
(A) In general.-–The person may
raise at the hearing any relevant issue
relating to the unpaid tax or proposed
levy, including–-
(i) appropriate spousal defenses;
(ii) challenges to the
appropriateness of collection
actions; and
(iii) offers of collection
alternatives, which may include the
posting of a bond, the substitution of
other assets, an installment agreement,
or an offer-in-compromise.
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