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him was appropriate. See Rule 331(b)(4) and (5). We conclude
that the material facts are not disputed and that judgment may be
rendered as a matter of law.
Section 6330 generally provides that the IRS cannot proceed
with the collection of taxes by way of a levy on a taxpayer’s
property until the taxpayer has been given notice of and the
opportunity for an administrative review of the matter (in the
form of an IRS Office of Appeals hearing). Section 6330(c)(1)
provides that the Appeals officer shall obtain verification that
the requirements of any applicable law or administrative
procedure have been met. Section 6330(c)(2)(A) provides that the
taxpayer may raise "any relevant issue relating to the unpaid
tax" including spousal defenses, challenges to the
appropriateness of collection actions, and alternatives to
collection. The taxpayer may also raise challenges to the
existence or amount of the underlying tax liability if he or she
did not receive a statutory notice of deficiency with respect to
the underlying tax liability or did not otherwise have an
opportunity to dispute that liability. Sec. 6330(c)(2)(B).
Petitioner received a notice of deficiency and may not
contest the amount of the underlying tax liability. Therefore,
the Court will review respondent’s determination only for abuse
of discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000);
Goza v. Commissioner, 114 T.C. 176, 179-181 (2000). In order to
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Last modified: May 25, 2011