Juanita and Emmanuel Kendricks - Page 10

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          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).                             
               Following the hearing, the Appeals officer must determine              
          whether the collection action is to proceed, taking into account            
          the verification the Appeals officer has made, the issues raised            
          by the taxpayer at the hearing, and whether the collection action           
          “balances the need for the efficient collection of taxes with the           
          legitimate concern of the * * * [taxpayer] that any collection              
          action be no more intrusive than necessary.”  Sec. 6330(c)(3).              
          We have jurisdiction to review such determinations 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).  Where the underlying tax liability is properly at issue,           
          we review the determination de novo.  E.g., Goza v. Commissioner,           
          114 T.C. 176, 181-182 (2000).  Where the underlying tax liability           
          is not properly at issue, we review the determination for abuse             
          of discretion.  Id. at 182.  When faced with questions of law, as           
          we are here (e.g., determining whether the bankruptcy proceeding            
          instigated by petitioners afforded petitioners the opportunity to           
          dispute the tax liability), the standard of review makes no                 
          difference.  Whether characterized as a review for abuse of                 
          discretion or as a consideration "de novo" (of a question of                
          law), we must reject erroneous views of the law.  See Cooter &              

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