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Under IRC 6330(c)(2)(B), a taxpayer may not challenge
the underlying tax liability if the taxpayer received a
Statutory Notice of Deficiency or otherwise had the
opportunity to dispute the liability. A Statutory
Notice was issued for the years 1992, 1993 & 1994 on
March 17, 1999. In a letter dated June 5, 1999 you
acknowledged receipt of the Statutory Notice. The
underlying liability existence or amounts are not
issues to be discussed during the due process hearing.
On or about May 5, 2001, in response to the Appeals offi-
cer’s April 10, 2001 letter, petitioner sent a letter (peti-
tioner’s May 5, 2001 letter) to respondent’s Appeals officer.
That letter contained statements, contentions, arguments, and/or
requests that the Court finds to be frivolous and/or groundless.
On or about May 9, 2001, in response to petitioner’s May 5,
2001 letter, the Appeals officer sent a letter (Appeals officer’s
May 9, 2001 letter) to petitioner. That letter stated in perti-
nent part:
In the Reform Act of 1998, Congress enacted Sections
6320 (Pertaining to Liens) and 6330 (Pertaining to
Levies) to provide due process protections for taxpay-
ers in tax collection matters. Sec. 6330 generally
provides that the Commissioner cannot proceed with the
collection of taxes by way of levy on a taxpayer’s
property until the taxpayer has been given notice and
the opportunity for an administrative review of the
matter (in the form of an Appeals Office hearing), and
if dissatisfied, with Judicial review of the adminis-
trative determination in either the Tax Court or Fed-
eral District Court. I.R.C. section 6330(d). A hear-
ing in Appeals is not a court proceeding or a trial.
It is informal.
In Davis V. Commissioner, 115 T.C. (July 31, 2000), The
Court stated that the hearing at the Appeals level have
historically been conducted in an informal setting.
Section 601.106(c).
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Last modified: May 25, 2011