- 7 - 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 toPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011