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that the requirements of any applicable law or administrative
procedure have been met. Sec. 6330(c)(1). The taxpayer
requesting the hearing may raise “any relevant issue relating to
the unpaid tax or the proposed levy”. Sec. 6330(c)(2)(A). The
taxpayer may raise challenges “to the existence or amount of the
underlying tax liability”, however, only if he “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). Following the hearing, the Appeals officer
must determine whether the collection action is to proceed,
taking into account the verification the Appeals officer has
made, the issues raised by the taxpayer at the hearing, and
“whether any proposed collection action balances the need for the
efficient collection of taxes with the legitimate concern of the
* * * [taxpayer] that any collection action be no more intrusive
than necessary.” Sec. 6330(c)(3). We have jurisdiction to
review such determinations where we have jurisdiction of the
underlying tax liability. Sec. 6330(d)(1)(A).
II. Section 6330(c)(2)(B) Is Not Limited to Taxpayer Challenges
to Liabilities Asserted by the Commissioner That Differ in
Amount From Taxpayer-Determined Liabilities
Respondent’s first ground for summary judgment is that,
since petitioner reported the unpaid taxes on returns he made,
the Appeals officer properly refused to consider the accuracy of
the assessments. Although respondent concedes that petitioner
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Last modified: May 25, 2011