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Commissioner, 115 T.C. 35, 37 (2000); Goza v. Commissioner, 114
T.C. 176, 179 (2000).
Section 6330(c) prescribes the matters that the taxpayer may
raise at an Appeals Office hearing. In sum, section
6330(c)(2)(A) provides that the taxpayer may raise collection
issues such as spousal defenses, the appropriateness of the
Commissioner’s intended collection action, and alternative means
of collection. Section 6330(c)(2)(B) further provides that the
taxpayer may challenge the existence and amount of the underlying
tax liability if the taxpayer did not receive a notice of
deficiency for the tax in question or did not otherwise have an
earlier opportunity to dispute the tax liability. See Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner,
supra at 180-181; see also Magana v. Commissioner, 118 T.C. 488,
492 (2002); Wooten v. Commissioner, T.C. Memo. 2003-113. Section
6330(d) provides for judicial review of the administrative
determination in the Tax Court or a Federal District Court, as
may be appropriate.
It is well settled that where the validity of the underlying
tax liability is properly at issue in a collection review
proceeding, the Court will review the matter de novo. Goza v.
Commissioner, supra at 181-182. Where the validity of the
underlying tax liability, however, is not properly at issue, the
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