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Petitioner filed a timely petition contesting respondent’s
determination. Petitioner disputes the validity of the
deficiencies and alleges that the proposed collection action is
more intrusive than necessary.
OPINION
Section 6330(a) provides that no levy may be made on any
property or right to property of any person unless the Secretary
has notified such person in writing of the right to a hearing
before the levy is made. If the person makes a timely request
for a hearing, a hearing shall be held by the Internal Revenue
Service Office of Appeals. Sec. 6330(b)(1).
The administrative hearing must be conducted pursuant to
section 6330(c), (d), and (e). The taxpayer may raise any
relevant issue to the collection action at the hearing, including
spousal defenses, challenges to the appropriateness of the
collection action, and offers of collection alternatives (such as
offers-in-compromise). Sec. 6330(c)(2)(A). Additionally, the
taxpayer may contest the validity of the underlying tax
liability, but only if he did not receive a notice of deficiency
or otherwise have an opportunity to dispute the tax liability.
Sec. 6330(c)(2)(B). The phrase “underlying tax liability”
includes the tax deficiency, any penalties and additions to tax,
and statutory interest. Katz v. Commissioner, 115 T.C. 329, 339
(2000).
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Last modified: May 25, 2011