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review of the matter (in the form of an Appeals Office hearing),
and, if dissatisfied, the person may obtain judicial review of
the administrative determination. See Davis v. Commissioner, 115
T.C. 35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179
(2000).
Section 6330(c) prescribes the matters that a person may
raise at an Appeals Office hearing. A taxpayer may raise any
relevant issue pertaining to the unpaid tax or the proposed levy
including collection issues such as spousal defenses, the
appropriateness of the Commissioner’s intended collection action,
and possible alternative means of collection, such as an OIC.
Section 6330(c)(2)(B) provides that the existence and amount
of the underlying tax liability can be contested at an Appeals
Office hearing only if the taxpayer did not receive a notice of
deficiency for the taxes in question or did not otherwise have an
earlier opportunity to dispute the tax liability. See Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner,
supra at 180-181.
Where the validity of the tax liability is not properly part
of the appeal, the taxpayer may challenge the determination of
the Appeals officer for abuse of discretion. Sego v.
Commissioner, supra at 609-610; Goza v. Commissioner, supra at
181-182. As the underlying tax liability is not here in dispute,
the Court reviews the determination for abuse of discretion.
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Last modified: May 25, 2011