- 8 -
6320.3 Simply put, petitioner participated in an earlier
administrative proceeding in which respondent determined that she
was not entitled to relief under section 6015. Respondent issued
a final written notice of determination to petitioner explaining
her right to obtain judicial review of respondent’s determination
in the Tax Court. Petitioner failed to avail herself of that
opportunity, however. Moreover, petitioner has not offered any
argument that she did not “meaningfully” participate in the
earlier section 6015 administrative proceeding within the meaning
of section 6330(c)(4). Consistent with the foregoing, we hold
that petitioner is barred by section 6330(c)(4) from attempting
to raise her claim for relief under section 6015 in this
proceeding.
Petitioner has failed to raise any other valid challenge to
respondent’s collection action. There being no other valid issue
for consideration, we shall grant respondent’s Motion for Summary
Judgment.
To reflect the foregoing,
An appropriate order and
decision will be entered granting
respondent’s motion for summary
judgment.
3 See sec. 301.6320-1(e)(2), Proced. & Admin. Regs. (“A
taxpayer may raise any appropriate spousal defenses at a CDP
hearing unless the Commissioner has already made a final
determination as to spousal defenses in a statutory notice of
deficiency or final determination letter.”)
Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011