Joseph Paul Freije - Page 14

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         [the levy notice] relates."  Sec. 6330(b)(2).  The taxpayer may              
         raise at the hearing "any relevant issue relating to the unpaid              
         tax or the proposed levy".  Sec. 6330(c)(2)(A).  The taxpayer may            
         also raise challenges to the existence or amount of the                      
         underlying tax liability at a hearing if the taxpayer did not                
         receive a statutory notice of deficiency with respect to the                 
         underlying tax liability or did not otherwise have an opportunity            
         to dispute that liability.  Sec. 6330(c)(2)(B).  The underlying              
         tax liability that may be challenged includes amounts reported as            
         due on a return.  Montgomery v. Commissioner, 122 T.C. 1 (2004).             
              At the conclusion of the hearing, the Appeals officer must              
         determine whether and how to proceed with collection and shall               
         take into account (i) the verification that the requirements of              
         any applicable law or administrative procedure have been met,                
         (ii) the relevant issues raised by the taxpayer, (iii) challenges            
         to the underlying tax liability by the taxpayer, where permitted,            
         and (iv) whether any proposed collection action balances the need            
         for the efficient collection of taxes with the legitimate concern            
         of the taxpayer that the collection action be no more intrusive              
         than necessary.  Sec. 6330(c)(3).                                            
              We have jurisdiction to review the Appeals officer's                    
         determination where we have jurisdiction over the type of tax                
         involved in the case.  Sec. 6330(d)(1)(A); see Iannone v.                    
         Commissioner, 122 T.C. 287, 290 (2004).  Generally, we may                   

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