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at an administrative hearing. Section 6330(c)(2)(A) provides
that a person may raise issues such as spousal defenses, the
appropriateness of the Commissioner's intended collection action,
and possible alternative means of collection. See Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner,
supra. In addition, section 6330(c)(2)(B) establishes the
circumstances under which a person may challenge the existence or
amount of his or her underlying tax liability. Section
6330(c)(2)(B) provides:
(2). Issues at hearing.--
* * * * * * *
(B) Underlying liability.-–The person may
also raise at the hearing challenges to the
existence or amount of the underlying tax
liability for any tax period if the person did not
receive any statutory notice of deficiency for
such tax liability or did not otherwise have an
opportunity to dispute such tax liability.
When the Appeals Office issues a Notice Of Determination
Concerning Collection Action(s) to a taxpayer following an
administrative hearing, section 6330(d)(1) provides that the
taxpayer has 30 days following the issuance of such notice to
file a petition for review with the Tax Court or, if the Tax
Court does not have jurisdiction over the underlying tax
liability, with a Federal District Court. See Offiler v.
Commissioner, 114 T.C. 492, 497-498 (2000). The procedure
established under section 6330(d)(1) is made applicable to a
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Last modified: May 25, 2011