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spousal defenses, challenges to the appropriateness of collection
actions, and alternatives to collection. Section 6330(c)(1)
requires that the Appeals officer obtain verification that the
requirements of any applicable law or administrative procedure
have been met.
When an Appeals officer issues a determination regarding a
disputed collection action, a taxpayer may seek judicial review
with the Tax Court if the Tax Court has jurisdiction over the
underlying tax liability. Sec. 6330(d); see Davis v.
Commissioner, 115 T.C. 35, 37 (2000); Goza v. Commissioner, 114
T.C. 176, 179 (2000). The underlying tax liability may include
the tax deficiency, additions to tax, and statutory interest.
Katz v. Commissioner, 115 T.C. 329, 339 (2000).
The underlying tax liability may be questioned if the
taxpayer “did not receive any statutory notice of deficiency for
such tax liability or did not otherwise have an opportunity to
dispute such tax liability.” Sec. 6330(c)(2)(B). Where the
validity of the underlying tax liability is properly at issue,
the Court will review the matter de novo. Sego v. Commissioner,
114 T.C. 604, 610 (2000). Where the validity of the underlying
tax is not at issue, the Court will review the Commissioner’s
administrative determination for an abuse of discretion. Id.;
Goza v. Commissioner, supra at 181-182.
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Last modified: May 25, 2011