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Nonetheless, even if petitioner were entitled to contest his
underlying liabilities at this juncture, he has at no time
offered requisite evidence in substantiation of the positions
taken upon the 1991 Form 1040. During the administrative process
before Appeals, petitioner was afforded an opportunity to submit
information for reconsideration of his liability but declined to
do so. He was even given an additional 2 weeks after the
collection hearing to provide documentation but did not take
advantage of this chance. At the hearing on respondent’s motion,
he again mentioned possible supporting materials but had made no
effort to bring such items. Thus, even a de novo review would
not aid petitioner as the record now stands, and he has been
given multiple opportunities to remedy this defect.
B. Review for Abuse of Discretion
Regardless of the availability of review under section
6330(c)(2)(B) of underlying liability, section 6330(c)(2)(A)
directs that taxpayers may raise at collection hearings relevant
issues relating to the unpaid tax or proposed collection action
including, inter alia, spousal defenses, challenges to the
appropriateness of the collection action, and collection
alternatives. Determinations made by the Appeals Office with
respect to these issues are reviewed for abuse of discretion.
Action constitutes an abuse of discretion under this standard
where arbitrary, capricious, or without sound basis in fact or
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Last modified: May 25, 2011