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Section 6330(c)(2)(A) provides that, at the hearing, the
taxpayer may raise “any relevant issue relating to the unpaid tax
or the proposed levy” including spousal defenses, challenges to
the appropriateness of collection actions, and alternatives to
collection. Section 6330(c)(1) requires that the Appeals officer
obtain verification that the requirements of any applicable law
or administrative procedure have been met.
When an Appeals officer issues a determination regarding a
disputed collection action, a taxpayer may seek judicial review
with the Tax Court or a District Court, as appropriate. Sec.
6330(d); see Davis v. Commissioner, 115 T.C. 35, 37 (2000); Goza
v. Commissioner, 114 T.C. 176, 179 (2000). The underlying tax
liability may be questioned if the taxpayer “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). Where the validity of the underlying tax
liability is properly at issue, the Court will review the matter
de novo. Sego v. Commissioner, 114 T.C. 604, 610 (2000). Where
the validity of the underlying tax is not at issue, the Court
will review the Commissioner’s administrative determination for
an abuse of discretion. Id.; Goza v. Commissioner, supra at 181-
182. Petitioner had the opportunity to dispute the underlying
tax liabilities and did so in the deficiency proceeding.
Therefore, the validity of the underlying tax liabilities may not
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Last modified: May 25, 2011