Early Robertson, Jr. - Page 7

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                    requirements of any applicable law or                             
                    administrative procedure have been met.                           
                         (2) Issues at hearing.--                                     
                              (A) In general.--The person may raise at                
                         the hearing any relevant issue relating to                   
                         the unpaid tax or the 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.                              
                              (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.                                               
               Once the Appeals officer has issued a determination                    
          regarding the disputed collection action, section 6330(d) allows            
          the taxpayer to seek judicial review in the Tax Court or a                  
          District Court.  In considering whether taxpayers are entitled to           
          any relief from the Commissioner’s determination, this Court has            
          established the following standard of review:                               
               where the validity of the underlying tax liability is                  
               properly at issue, the Court will review the matter on                 
               a de novo basis.  However, where the validity of the                   
               underlying tax liability is not properly at issue, the                 
               Court will review the Commissioner’s administrative                    





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Last modified: May 25, 2011