- 6 -
request administrative review of the matter (in the form of a
hearing) within a 30-day period. The hearing generally will be
conducted consistent with the procedures set forth in section
6330(c), (d), and (e). Sec. 6320(c).
Pursuant to section 6330(c)(2)(A), a taxpayer may raise at
the section 6330 hearing any relevant issue with regard to the
Commissioner’s collection activities, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and alternative means of collection. Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114
T.C. 176, 180 (2000). If a taxpayer received a statutory notice
of deficiency for the years in issue or otherwise had the
opportunity to dispute the underlying tax liability, the taxpayer
is precluded from challenging the existence or amount of the
underlying tax liability. Sec. 6330(c)(2)(B); Sego v.
Commissioner, supra at 610-611; Goza v. Commissioner, supra at
182-183.
When the Commissioner issues a determination regarding a
disputed collection action, section 6330(d) permits a taxpayer to
seek judicial review with the Tax Court or a U.S. District Court,
as is appropriate. If the underlying tax liability is properly
at issue, we review that issue de novo. Sego v. Commissioner,
supra at 610; Goza v. Commissioner, supra at 181. If the
validity of the underlying tax liability is not at issue, we
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011