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At trial petitioner insisted that he realized he had erred
by making arguments during the examination and appeals process
that had neither legal nor factual support.
OPINION
Under section 6330, no levy may be made on any property or
right to property of a taxpayer unless the Secretary has notified
the taxpayer in writing of his right to a hearing held with an
impartial officer of the Internal Revenue Service Office of
Appeals. Sec. 6330(a) and (b). During the hearing, the taxpayer
may raise any relevant issue relating to the unpaid tax or the
proposed levy, including appropriate spousal defenses, challenges
to the appropriateness of collection actions, and offers of
collection alternatives. Sec. 6330(c)(2)(A). The taxpayer may
also raise challenges to the existence or amount of the
underlying tax liability for any tax period if he did not have an
opportunity to dispute such tax liability. Sec. 6330(c)(2)(B).
Where the underlying tax liability is properly at issue in
the hearing, we review the issue de novo. Goza v. Commissioner,
114 T.C. 176, 181-182 (2000). Petitioner did challenge his
underlying tax liability at his hearing with the Appeals officer.
However, because we conclude, for the reasons discussed below,
that petitioner’s waiver of restrictions on assessment is valid,
petitioner may not dispute his underlying tax liability before
the Court. See Horn v. Commissioner, T.C. Memo. 2002-207.
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