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Following a hearing, the Appeals Office must determine
whether the proposed levy action may proceed. Sec. 6330(c)(3).
In so doing, the Appeals Office is required to take into
consideration the verification presented by the Secretary, the
issues raised by the taxpayer, and whether the proposed
collection action appropriately balances the need for efficient
collection of taxes with concerns regarding the intrusiveness of
the proposed collection action. Id. The taxpayer may petition
the Tax Court or, in limited cases, a Federal District Court for
judicial review of the Appeals Office’s determination. Sec.
6330(d).
If the taxpayer files a timely petition for judicial review,
the applicable standard of review depends on whether the
underlying tax liability is properly at issue. Where the
underlying tax liability is properly at issue, the Court reviews
any determination regarding the underlying tax liability de novo.
Sego v. Commissioner, 114 T.C. 604, 610 (2000). The Court
reviews any other administrative determination regarding the
proposed collection action for abuse of discretion. Id.
I. Petitioner’s Challenge to the Underlying Tax Liabilities
A. Mailing and Delivery of Notice of Deficiency--1995 and
1996 Tax Liabilities
Petitioner argues that because he did not receive the notice
of deficiency that respondent issued for 1995 and 1996, he
should not have been precluded from challenging the validity of
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Last modified: May 25, 2011