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$50.00 on a five year renewable basis, prescription
drug co-payments have increased and city and county
property taxes on our home have increased. Also, no
consideration was given to the monthly interest
payments which we will incur on the $10,000 line of
credit we will need for the initial payment.
Discussion
Section 6330 provides that no levy may be made on any
property or right to property of a person unless the Secretary
first notifies the person in writing of the right to a hearing
before the Appeals Office. Section 6330(c)(1) provides that the
Appeals officer must verify at the hearing that applicable laws
and administrative procedures have been followed. 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); Sego v. Commissioner, 114 T.C. 604, 610 (2000).
In the instant case, petitioners do not dispute the
underlying tax liability. Rather, petitioners dispute
respondent’s rejection of the offer in compromise. Accordingly,
we review the administrative determination for abuse of
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Last modified: May 25, 2011