- 7 - 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).Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011