Robert Conde Del'Giudice - Page 7

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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                 
               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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