John J. Delgado - Page 7

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          6330, and that this also denied him the right to record the                 
          section 6330 hearing.                                                       
               The only issues that petitioner would raise, or would have             
          raised, if provided a face-to-face section 6330 hearing are                 
          frivolous and groundless issues and arguments--e.g., that the               
          Commissioner had no authority to assess tax, that there is no               
          definition of an income tax or income, that there is no provision           
          in the Internal Revenue Code that makes him liable to pay taxes             
          or file returns, and that he wanted Settlement Officer Feist to             
          show him where in the Internal Revenue Code it provides that he             
          (petitioner) is liable to file returns--and he wanted to dispute            
          the amount of his underlying tax liability.3                                
               When the Commissioner issues a determination regarding a               
          disputed collection action, section 6330(d) permits a taxpayer to           
          seek judicial review with the Tax Court or a U.S. District Court,           
          as is appropriate.  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, we review the Commissioner’s determination for abuse of           
          discretion.  Sego v. Commissioner, supra at 610.                            

               3  We note that until trial, and initially at trial,                   
          petitioner refused to state what issues he would raise, or would            
          have raised, at a face-to-face sec. 6330 hearing.                           

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