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without the opportunity for a taxpayer to seek an administrative
review of the proposed levy and filed lien and/or the opportunity
for judicial review of the administrative determination to
proceed with collection. Davis v. Commissioner, 115 T.C. 35, 37
(2000).
Petitioner opted for an administrative review and, after
respondent’s determination to go forward with collection, sought
review by this Court. Petitioner did not file a petition for her
1997 tax year following respondent’s issuance of a statutory
notice of deficiency. Accordingly, petitioner is afforded review
by this Court solely on the question of abuse of discretion
because the validity of the underlying liability is not at issue.
Sec. 6330(c)(2)(B); Sego v. Commissioner, 114 T.C. 604, 610
(2000).
Because petitioner is not entitled to question the
underlying tax liability, her administrative review was limited
to collection issues, including spousal defenses, the
appropriateness of respondent’s intended collection action, and
possible alternatives to collection. Sec. 6330(c)(2). However,
when the hearing date arrived, neither petitioner nor her
designated representative appeared for the scheduled conference,
and neither one had attempted to schedule an alternative
conference date.
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Last modified: May 25, 2011