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describes, among other things, the administrative appeals
available to the person. Sec. 6331(d).
Upon request, the person is entitled to an administrative
review hearing before respondent’s Appeals Office. Sec.
6330(b)(1). If dissatisfied with the Appeals Office
determination, the person may seek judicial review in the Tax
Court or a Federal District Court, as appropriate. Sec.
6330(d)(1). Generally, action on the proposed levy and the
running of the section 6502 period of limitations on collection
are both suspended during the pendency of the administrative
review hearing and any judicial review proceeding. Sec.
6330(e)(1).
Section 6330(c) prescribes the relevant matters that a
person may raise at an Appeals Office hearing, including spousal
defenses, the appropriateness of respondent’s proposed collection
action, and possible alternative means of collection. A taxpayer
may contest the existence or amount of the underlying tax
liability at an Appeals Office hearing only if the taxpayer did
not receive a statutory notice of deficiency with respect to the
underlying tax liability or did not otherwise have an opportunity
to dispute that liability. Sec. 6330(c)(2)(B).
Where, as here, the underlying tax liability is not at
issue, we generally review determinations made by the Appeals
Office for an abuse of discretion. E.g., Magana v. Commissioner,
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Last modified: May 25, 2011