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frustration. We feel relief of penalty and interest will be
satisfactory solution.”
OPINION
Section 6330 provides that no levy may be made on any
property or right to property of a person unless the Secretary
first notifies the person in writing of the right to a hearing
before respondent’s Appeals Office. Section 6330(c)(1) provides
that the Appeals officer must verify at the hearing that
applicable laws and administrative procedures have been followed.
At the hearing, the person may raise any relevant issue 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 liability, however, only if the person did not receive any
statutory notice of deficiency for such tax liability or did not
otherwise have an opportunity to dispute such tax liability.
Sec. 6330(c)(2)(B). In the instant case, petitioners do not
challenge the existence or the amount of the underlying
liability. Consequently, we review respondent’s determination
for abuse of discretion. See Sego v. Commissioner, 114 T.C. 604,
610 (2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000).
Petitioners contend that they and Revenue Officer Mitchell
orally agreed that petitioners’ payments under the installment
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