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sustaining respondent’s proposed levy as the appropriate means of
collecting petitioner’s unpaid liability for the 1998 tax year.
Discussion
Section 6330(c) prescribes the matters that a person may
raise at an Appeals Office hearing. Section 6330(c)(2)(A)
provides that a person may raise collection issues such as
spousal defenses, the appropriateness of the Commissioner's
intended collection action, and possible alternative means of
collection. See Sego v. Commissioner, 114 T.C. 604, 609 (2000);
Goza v. Commissioner, 114 T.C. 176, 180 (2000). In addition,
section 6330(c)(2)(B) establishes the circumstances under which a
person may challenge the existence or amount of his or her
underlying tax liability. Section 6330(c)(2)(B) provides:
(2) Issues at hearing.--
* * * * * * *
(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.
On November 29, 2000, respondent sent a notice of deficiency
to petitioner’s S.E. 26th Street address. The notice was sent by
certified mail, but petitioner contends that she does not recall
receiving a notice of deficiency, and no petition for
redetermination was filed with this Court.
Petitioner received mail subsequently sent to that address.
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