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6. Notice of Determination and Petition
On June 25, 2004, respondent sent petitioner a notice of
determination with respect to the levy for 2000. Petitioner
timely filed a petition to review that determination with this
Court.
OPINION
Petitioner contends that respondent’s determination to
proceed with collection by levy was an abuse of discretion
because respondent failed to provide petitioner an opportunity
for a face-to-face hearing. We disagree.
Where the taxpayer’s underlying tax liability is not at
issue, we review the Commissioner’s administrative determination
under section 6330 for abuse of discretion.2 Goza v.
Commissioner, 114 T.C. 176 (2000). Treasury regulations state
that if a taxpayer wants a face-to-face hearing, the taxpayer
must be offered an opportunity for a hearing at the Appeals
Office closest to the taxpayer’s residence. Sec. 301.6330-
1(d)(2), Q&A-D7, Proced. & Admin. Regs. However, in Lunsford v.
2 Petitioner contends that he is not liable for income tax
for 2000. A taxpayer may dispute his or her underlying tax
liability at the sec. 6330 hearing if he or she did not receive a
notice of deficiency or did not otherwise have an opportunity to
dispute the tax liability. Sec. 6330(c)(2)(B). Petitioner may
not dispute the underlying tax liability because he received a
notice of deficiency.
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Last modified: May 25, 2011