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did not receive a notice of deficiency for such tax liability or
did not otherwise have an earlier opportunity to dispute such tax
liability. Sec. 6330(c)(2)(B). In rendering a determination,
the Appeals officer must take into consideration verification
that any applicable law and 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.
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