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that “requirements of any applicable law or administrative
procedure have been met”, relevant issues relating to the unpaid
tax or proposed levy, and “whether any proposed collection action
balances the need for the efficient collection of taxes with the
legitimate concern of the person that any collection action be no
more intrusive than necessary.” Sec. 6330(c)(3).
The taxpayer is entitled to appeal the determination of the
Appeals Office made on or before October 16, 2006, to the Tax
Court or a U.S. District Court, depending on the type of tax at
issue. Sec. 6330(d).2 Where the validity of the underlying tax
liability is properly at issue, the Court will review the matter
de novo. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.
Commissioner, 114 T.C. 176, 181-182 (2000). The Court reviews
any other administrative determination regarding the proposed
levy action for an abuse of discretion. Sego v. Commissioner,
supra at 610; Goza v. Commissioner, supra at 182.
B. Appeals Hearing
Petitioner alleges that his right to procedural due process
was violated because Mr. Feist did not allow him to record his
telephonic hearing. Section 7521(a)(1) provides that
Any officer or employee of the Internal Revenue Service
in connection with any in-person interview with any
taxpayer relating to the determination or collection of
2Determinations made after Oct. 16, 2006, are appealable
only to the Tax Court. See Pension Protection Act of 2006, Pub.
L. 109-280, sec. 855, 120 Stat. 1019.
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Last modified: May 25, 2011