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otherwise have an opportunity to dispute such tax liability.
Sec. 6330(c)(2)(B).7
In the instant case, the undisputed facts set forth in
respondent’s motion, declarations in support of the motion, and
attached exhibits establish that the Appeals Office properly
verified that all applicable laws and administrative procedures
were followed. Settlement Officer Lawler had had no prior
involvement with respect to the unpaid tax liabilities before the
section 6330 hearing. He verified that proper assessments were
made and that requisite notices had been sent to petitioner.
Settlement Officer Lawler informed petitioner that a corrected
Form 4340 would be issued, and respondent mailed the corrected
transcript to petitioner in a timely fashion.
Because petitioner had received a statutory notice of
deficiency, petitioner was precluded from challenging the
existence or amount of the underlying tax liability at the
hearing. Petitioner failed at the hearing and in her petition to
raise a spousal defense, make a valid challenge to the
appropriateness of respondent’s intended collection action, or
7Sec. 6330(c)(2)(B) provides:
(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.
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Last modified: May 25, 2011