Harris Rabinovich - Page 9

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          (and cases cited therein), affd. 64 Fed. Appx. 492 (6th Cir.                
          2003).  In the present case, respondent satisfied the                       
          verification requirement when petitioner was presented with                 
          literal transcripts of his tax accounts for the years 1994                  
          through 1998.                                                               
               Besides satisfying the verification requirement, the                   
          Commissioner also must take into consideration in his                       
          determination any issues raised by the taxpayer under section               
          6330(c)(2) 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).  Under                  
          section 6330(c)(2), the taxpayer may raise any relevant issue               
          relating to the unpaid tax or the proposed levy, including but              
          not limited to challenges to the appropriateness of the                     
          collection actions and offers of collection alternatives.                   
          2.  Standard of Review                                                      
               This Court has jurisdiction to review the Commissioner’s               
          administrative determination under section 6330.  Sec. 6330(d).             
          Where, as here, the validity of the underlying tax liability is             
          not at issue, we review the determination for abuse of                      
          discretion.  Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza           
          v. Commissioner, 114 T.C. 176, 183 (2000).                                  








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