- 8 -
taxpayer may challenge the existence or amount of the underlying
tax liability if he/she did not receive a statutory notice of
deficiency for the tax liability or did not otherwise have an
opportunity to dispute it. Sec. 6330(c)(2)(B).
Section 6330 does not provide an opportunity to contest tax
liability for a taxpayer who chooses not to receive a notice of
deficiency. Id.; see also Sego v. Commissioner, 114 T.C. 604,
611 (2000) (taxpayers who deliberately refused to accept delivery
of the notices of deficiency repudiated the opportunity to
contest the notices of deficiency in the Tax Court). For
purposes of section 6330(c)(2)(B), a taxpayer who has waived
his/her right to challenge the proposed assessments is deemed to
have had an opportunity to dispute tax liabilities and is thereby
precluded from challenging those tax liabilities in a section
6330 hearing. Zapara v. Commissioner, 124 T.C. 223, 228 (2005);
Aguirre v. Commissioner, 117 T.C. 324, 327 (2001).
Following the hearing, the Appeals officer must determine
whether the collection action is to proceed, taking into account
the verification the Appeals officer has made, the issues raised
by the taxpayer at the hearing, and whether any proposed
collection action balances the need for the efficient collection
of taxes with the legitimate concern of the taxpayer that any
collection action be no more intrusive than necessary. Sec.
6330(c)(3). If the Commissioner issues a determination letter to
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011