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applicable law and administrative procedure had been met and that
collection could proceed.
OPINION
Pursuant to section 6330(c)(2)(A), a taxpayer may raise at
the section 6330 hearing any relevant issue with regard to the
Commissioner’s collection activities, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and alternative means of collection. Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114
T.C. 176, 180 (2000). When the Commissioner issues a
determination regarding a disputed collection action, section
6330(d) permits a taxpayer to seek judicial review with the Tax
Court or a U.S. District Court, as is appropriate. Petitioner
did not challenge the underlying tax liability. Accordingly, we
review respondent’s determination for an abuse of discretion.
Sego v. Commissioner, supra at 610.
1. Evidentiary Issue
At trial, petitioner objected to the introduction of the
certified mail list, which was not part of the administrative
file. We overruled petitioner’s objection. On brief, petitioner
argues that in section 6330 cases the Court is subject to the
provisions of the Administrative Procedure Act and limited to
reviewing the administrative record, and it was an error to
conduct a trial de novo.
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Last modified: May 25, 2011