- 37 -
would conflict with other provisions of section 6330. Section
6330(c)(1) and (3) requires, in connection with the hearing
provided under section 6330, that the Appeals officer obtain
verification "that the requirements of any applicable law or
administrative procedure have been met" and that he take such
verification into account in determining whether the levy should
proceed. One requirement of applicable law is the mandate of
section 6213 that, except in certain cases, including those
involving termination or jeopardy assessments, an opportunity for
preassessment judicial review precede the assessment or
collection of any deficiency, generally defined to encompass
income tax in excess of the amount reported on a return. Thus,
the requirement of section 6330(c)(1) that the Appeals officer
verify compliance with applicable law cannot be reconciled with
an interpretation of section 6330(c)(2)(B) that allows the
Commissioner to avoid compliance with section 6213(a).
We accordingly hold that petitioner's opportunity in a
section 6330 proceeding to dispute the underlying tax liability
does not cure an assessment made in derogation of his right under
section 6213(a) to a deficiency proceeding.
As a consequence, the determination to proceed with
collection of that portion of the math error assessment based on
26(...continued)
for notices of determination addressed to persons outside the
United States).
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