Jerre Marvine Wood - Page 5

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          rely merely on allegations or denials in the pleadings.  Grant              
          Creek Water Works, Ltd. v. Commissioner, 91 T.C. 322, 325 (1988);           
          Casanova Co. v. Commissioner, 87 T.C. 214, 217 (1986).                      
               Section 6330 provides that no levy may be made on any                  
          property or right to property of a person unless the Secretary              
          first notifies him or her in writing of the right to a hearing              
          before the Appeals Office.  The Appeals officer must verify at              
          the hearing that the applicable laws and administrative                     
          procedures have been followed.  Sec. 6330(c)(1).  At the hearing,           
          the person may raise any relevant issues relating to the unpaid             
          tax or the proposed levy, including appropriate spousal defenses,           
          challenges to the appropriateness of collection actions, and                
          collection alternatives.  Sec. 6330(c)(2)(A).  The person may               
          challenge the existence or amount of the underlying tax, however,           
          only if he or she did not receive any statutory notice of                   
          deficiency for the tax liability or did not otherwise have an               
          opportunity to dispute the tax liability.  Sec. 6330(c)(2)(B).              
               Where the validity of the underlying tax liability is                  
          properly in issue, the Court will review the matter de novo.                
          Where the validity of the underlying tax is not properly at                 
          issue, however, the Court will review the Commissioner’s                    
          administrative determination for abuse of discretion.  Sego v.              
          Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114           
          T.C. 176, 181-182 (2000).                                                   

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