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(1985); Jacklin v. Commissioner, 79 T.C. 340, 344 (1982). The
party opposing the motion, however, cannot rest upon the
allegations or denials in the pleadings but must “set forth
specific facts showing that there is a genuine issue for trial.”
Rule 121(d).
Respondent asserts that there is no issue as to any material
fact and that, as a matter of law, petitioner was not permitted
to challenge his underlying tax liability for 1995, 1996, or 1997
during the administrative proceeding and cannot challenge them in
this proceeding. We agree.
Section 6330 entitles a taxpayer to notice and an
opportunity for a hearing before the IRS can collect tax by levy.
Upon request, a taxpayer is entitled to a fair hearing before an
impartial officer from the IRS Office of Appeals. Sec.
6330(b)(1), (3). At the hearing, the Appeals officer is required
to verify that the requirements of any applicable law or
administrative procedure have been met and to consider any
relevant issue the taxpayer raises relating to the unpaid tax or
the proposed levy. Sec. 6330(c)(1) and (2)(A).
A taxpayer may generally raise any relevant issue relating
to his/her unpaid tax liability or the proposed levy during the
hearing. Relevant issues include an appropriate spousal defense,
challenges to the appropriateness of the collection action, and
offers of collection alternatives. Sec. 6330(c)(2)(A). The
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