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otherwise have an opportunity to dispute such
tax liability.
Pursuant to section 6330(d)(1), within 30 days of the issuance of
the notice of determination, the taxpayer may appeal that
determination to this Court if we have jurisdiction over the
underlying tax liability. Van Es v. Commissioner, 115 T.C. 324,
328 (2000).
Although section 6330 does not prescribe the standard of
review that the Court is to apply in reviewing the Commissioner’s
administrative determinations, we have stated that, where the
validity of the underlying tax liability is properly at issue,
the Court will review the matter on a de novo basis. Sego v.
Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114
T.C. 176, 181 (2000). Where the validity of the underlying tax
liability is not properly at issue, however, the Court will
review the Commissioner’s administrative determination for abuse
of discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000);
Goza v. Commissioner, 114 T.C. 176, 181 (2000).
At the trial and in their petition, petitioners did not
contest their income tax liability for 2000 but made a claim that
they could not pay their tax liability at this time. We
therefore review respondent’s determination to proceed with the
levy action for an abuse of discretion.
Petitioners did not assert in the petition any spousal
defenses, any challenges to the appropriateness of the collection
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