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requirements of any applicable law or administrative procedure
have been met. Sec. 6330(b)(1), (c)(1). The taxpayer may raise
at the hearing any relevant issue relating to the unpaid tax or
the proposed levy. Sec. 6330(c)(2)(A). The taxpayer may also
raise challenges to the existence or amount of the underlying tax
liability at the hearing if the taxpayer did not receive a
statutory notice of deficiency with respect to the underlying tax
liability or did not otherwise have an opportunity to dispute
that liability. Sec. 6330(c)(2)(B).
At the conclusion of the hearing, the Appeals officer must
determine whether and how to proceed with collection and shall
take into account (i) the verification that the requirements of
any applicable law or administrative procedure have been met,
(ii) the relevant issues raised by the taxpayer, (iii) challenges
to the underlying tax liability by the taxpayer, where permitted,
and (iv) whether any proposed collection action balances the need
for the efficient collection of taxes with the legitimate concern
of the taxpayer that the collection action be no more intrusive
than necessary. Sec. 6330(c)(3).
We have jurisdiction to review the Appeals officer's
determination where we have jurisdiction over the type of tax
involved in the case. Sec. 6330(d)(1)(A); see Iannone v.
Commissioner, 122 T.C. 287, 290 (2004). Where the underlying tax
liability is properly at issue, we review the determination de
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Last modified: May 25, 2011