-8-
Officer may rely on a Form 4340 for purposes of complying with
section 6330(c)(1). Nestor v. Commissioner, 118 T.C. 162, 166
(2002). At the hearing, the person may raise any relevant issue
relating to the unpaid tax or the proposed levy, including
appropriate spousal defenses, challenges to the appropriateness
of collection actions, and collection alternatives. Sec.
6330(c)(2)(A). However, the person may challenge the existence
or amount of the underlying tax liability only if the person did
not receive any statutory notice of deficiency for the tax
liability or did not otherwise have an opportunity to dispute the
tax liability. Sec. 6330(c)(2)(B);6 Sego v. Commissioner, 114
T.C. 604, 610 (2000).
Petitioners received a statutory notice of deficiency.
Consequently, section 6330(c)(2)(B) precluded petitioners from
challenging the underlying tax liability at the section 6330
hearing. Accordingly, we review the administrative determination
5(...continued)
the Secretary that the requirements of any applicable
law or administrative procedure have been met.
6Sec. 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