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It is my opinion Ms. Zelaya cashed both sets of checks.
Advised Ms. Zelaya since refunds for 2001 and 2002 were
offset she had the right to file 843 claims for
refunds. Gave her the forms and instructions.
Petitioner filed a timely petition for judicial review of
respondent’s section 6330 determination on September 22, 2003.
Discussion
Section 6330 entitles a taxpayer to notice and an
opportunity for a hearing before certain lien and levy actions
are taken by the Commissioner in the process of collecting unpaid
Federal taxes. Upon request, a taxpayer is entitled to a “fair
hearing” conducted by an impartial officer from the Office of
Appeals. Sec. 6330(b)(1), (3). At the hearing, a taxpayer may
challenge the existence or amount of the underlying tax liability
only if he or she has not received a statutory notice of
deficiency for the year in issue or otherwise had an opportunity
to dispute the underlying tax liability. Sec. 6330(c)(2)(B).
A taxpayer may appeal the Commissioner’s administrative
determination from a section 6330 hearing to this Court, and we
have jurisdiction with respect to such an appeal so long as we
have jurisdiction over the underlying tax liability. Sec.
6330(d). If the underlying tax liability is properly at issue,
we review that issue de novo. Sego v. Commissioner, 114 T.C.
604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 181 (2000).
If the validity of the underlying tax liability is not at issue,
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