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to provide a detailed factual record for judicial review.
Rather, they allow for the taxpayer to informally raise matters
relevant to the collection actions at hand, such as spousal
defenses, propriety of IRS collection activities, and
alternatives to collection actions proposed by the IRS. See sec.
6330(c)(2)(A).
4. Legislative History
Nothing in the legislative history of section 6330 or 6320
indicates that the APA applies or that the Court’s review is
limited to the administrative record. Congress was well aware
when it enacted section 6330 that the Court is a trial court
which has historically resolved cases by taking evidence and has
never been governed by the APA. Section 6330 expanded the
Court’s jurisdiction. The conference agreement states: “The
determination of the appeals officer may be appealed to the Tax
Court or, where appropriate, the Federal district court.” H.
Conf. Rept. 105-559, at 266 (1998), 1998-3 C.B. 747, 1020. The
report specifies that where “the validity of the tax liability is
not properly part of the appeal, the taxpayer may challenge the
determination of the appeals officer for abuse of discretion.”
Id. Reference to the APA or the administrative record, however,
is absent.
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