- 7 - Pursuant to section 6330(c)(2)(A), a taxpayer may raise at the section 6330 hearing any relevant issue with regard to the Commissioner’s collection activities, including spousal defenses, challenges to the appropriateness of the Commissioner’s intended collection action, and alternative means of collection. Sego v. Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114 T.C. 176, 180 (2000). Mr. and Mrs. Harris are not challenging their underlying liabilities. See sec. 6330(c)(2)(B). Therefore, we review respondent’s determination for an abuse of discretion. See Sego v. Commissioner, supra at 610. Respondent stated that the settlement officer considered Mr. and Mrs. Harris’s second OIC as part of their section 6330 hearing. Respondent relies on Schenkel v. Commissioner, T.C. Memo. 2003-37, for the proposition that there was no abuse of discretion in this case. Schenkel, however, is distinguishable from the case at bar. In Schenkel, the Appeals officer received a completed Form 433-A directly from the taxpayer. The taxpayer listed his assets, his monthly income, and his total monthly living expenses. The Appeals officer reviewed the taxpayer’s OIC considering all the financial information the taxpayer submitted. The Appeals officer himself calculated the taxpayer’s total allowable monthly living expenses. Upon an independent review of the underlying documentation, the Appeals officer concluded thatPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011