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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.
* * * * * * *
Lastly, section 6330(d) permits the taxpayer to appeal a
determination resulting from the hearing within 30 days to the
Tax Court, or to a District Court of the United States if the Tax
Court does not have jurisdiction of the underlying tax liability.
Sec. 6330(d)(1).
Section 6330(c)(2)(A) allows a taxpayer to raise collection
issues such as spousal defenses, the appropriateness of the
Commissioner’s intended collection action, and possible
alternative means of collection. Montgomery v. Commissioner, 122
T.C. 1, 5 (2004); Sego v. Commissioner, 114 T.C. 604, 609 (2000);
Goza v. Commissioner, 114 T.C. 176, 180 (2000). A taxpayer
cannot raise issues relating to the underlying tax liability if
the taxpayer received a notice of deficiency or had the
opportunity to dispute the liability. Sec. 6330(c)(2)(B); Sego
v. Commissioner, supra; Goza v. Commissioner, supra. A
taxpayer’s “underlying tax liability” under section 6330(c)(2)(B)
includes taxes determined by the taxpayer and shown due on the
filed tax returns and assessed by respondent. Montgomery v.
Commissioner, supra at 7-8.
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Last modified: May 25, 2011