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may raise any relevant issue relating to the unpaid tax or the
proposed levy, including appropriate spousal defenses, challenges
to the appropriateness of collection actions, and collection
alternatives. Sec. 6330(c)(2)(A). The person may challenge the
existence or amount of the underlying tax liability, however,
only 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. Sec. 6330(c)(2)(B).12
In the instant case, petitioner does not contest the underlying
tax liability, and, consequently, we review the Appeals officer’s
determination for abuse of discretion. See Goza v. Commissioner,
114 T.C. 176, 181-182 (2000); Sego v. Commissioner, 114 T.C. 604,
610 (2000).
Petitioner contends, inter alia, that Settlement Officer
O’Shea and Appeals Officer Kaplan did not conduct the
administrative review in good faith, as evidenced by the ex
parte communication between Settlement Officer O’Shea and Advisor
11(...continued)
the hearing obtain verification from the Secretary that the
requirements of any applicable law or administrative
procedure have been met.
12Sec. 6330(c)(2)(B) provides:
(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.
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Last modified: May 25, 2011