Gregory Drake - Page 12

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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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