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of applicable laws and procedures regarding the assessment have
been met, sec. 6330(c)(1), and there is no dispute with respect
to the underlying tax liability, sec. 6330(c)(2)(B). We review
respondent’s determination for abuse of discretion. Goza v.
Commissioner, supra at 182. Section 6330(c)(2)(A) provides:
(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.
The only collection alternative offered by petitioner during the
process before Appeals was an offer in compromise for $100.
Petitioner complains that there was no review within the
Appeals Office and that there was an abuse of discretion by the
Appeals officer in not referring the offer in compromise
evaluation to IRS collection personnel. In some cases,
assistance from revenue officers may be sought. See, e.g.,
Van Vlaenderen v. Commissioner, T.C. Memo. 2003-346. Petitioner
does not, however, have a right under section 6330 to more than
one hearing or to a hearing before anyone other than the Office
of Appeals. Sec. 6330(b).
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Last modified: May 25, 2011