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day after the 5-day period described above. Sec. 6320(a)(3)(B)
and (b)(1). Section 6320(c) provides that the Appeals hearing
generally shall be conducted consistent with the procedures set
forth in section 6330.
Section 6330(c) provides for review with respect to
collection issues such as spousal defenses, the appropriateness
of the Commissioner’s proposed collection actions, and the
possibility of collection alternatives. Sec. 6330(c)(2)(A). The
taxpayer may also challenge the amount of the underlying tax
liability if a statutory notice of deficiency was not received or
the taxpayer did not otherwise have an opportunity to dispute the
tax liability. Sec. 6330(c)(2)(B).
Pursuant to section 6330(d)(1), within 30 days of the
issuance of a notice of determination, the taxpayer may appeal
the determination to this Court if we have jurisdiction over the
underlying tax liability. 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);
Goza v. Commissioner, 114 T.C. 176, 181 (2000). Where the
validity of the underlying tax liability is not properly at
issue, however, the Court will review the Commissioner’s
determination for an abuse of discretion. Sego v. Commissioner,
supra at 610; Goza v. Commissioner, supra at 181.
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Last modified: May 25, 2011