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liability by the taxpayer; and (4) 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).
Section 6330(d)(1) provides this Court with jurisdiction to
review a section 6330 determination if we have jurisdiction over
the underlying tax. Where the underlying tax liability is
properly in issue, we review the determination de novo. Freije
v. Commissioner, 125 T.C. 14, 23 (2005). Where the underlying
tax is not in issue, we review the determination for abuse of
discretion. Id.
II. The Hearing on Remand
In exercising judicial review of a section 6330
determination, the Court may under certain circumstances remand a
case to respondent’s Appeals Office while retaining jurisdiction.
See Lunsford v. Commissioner, 117 T.C. 183, 189 (2001); Parker v.
Commissioner, T.C. Memo. 2004-226; Harrell v. Commissioner, T.C.
Memo. 2003-271. The resulting section 6330 hearing on remand
provides the parties with the opportunity to complete the initial
section 6330 hearing while preserving the taxpayer’s right to
receive judicial review of the ultimate administrative
determination. The section 6330 hearing on remand supplements
the initial section 6330 hearing, and the initial hearing and the
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