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Pursuant to section 6330(c)(2)(A), a taxpayer may raise at
the section 6330 hearing any relevant issue with regard to the
Commissioner’s collection activities, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and alternative means of collection. Id. at
609; Goza v. Commissioner, supra at 180. If a taxpayer received
a statutory notice of deficiency for the years in issue or
otherwise had the opportunity to dispute the underlying tax
liability, the taxpayer is precluded from challenging the
existence or amount of the underlying tax liability. Sec.
6330(c)(2)(B); Sego v. Commissioner, supra at 610-611; Goza v.
Commissioner, supra at 182-183.
A section 6330 hearing “may, but is not required to, consist
of a face-to-face meeting.” Sec. 301.6330-1(d)(2), Q&A-D6,
Proced. & Admin. Regs. If a taxpayer wants a face-to-face
section 6330 hearing, the taxpayer must be offered an opportunity
for such a section 6330 hearing at the Appeals office closest to
the taxpayer’s residence. Sec. 301.6330-1(d)(2), Q&A-D7, Proced.
& Admin. Regs.
Although respondent denied petitioner a face-to-face section
6330 hearing and the right to record the section 6330 hearing, we
conclude that it is not necessary and will not be productive to
remand this case to the Appeals Office for a face-to-face section
6330 hearing in order to allow petitioner to make his frivolous
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Last modified: May 25, 2011