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verification that the requirements of any applicable law or
administrative procedure have been met. Sec. 6330(c)(2). The
taxpayer may raise at the hearing "any relevant issue relating to
the unpaid tax or the proposed levy". Sec. 6330(c)(2)(A). The
taxpayer may also raise challenges to the existence or amount of
the underlying tax liability at a hearing if the taxpayer did not
receive a statutory notice of deficiency with respect to the
underlying tax liability or did not otherwise have an opportunity
to dispute that liability. Sec. 6330(c)(2)(B). The underlying
tax liability that may be challenged includes amounts reported as
due on a return. Montgomery v. Commissioner, supra at 1.
At the conclusion of the hearing, the Appeals officer or
employee must determine whether and how to proceed with
collection and shall take into account (i) the verification that
the requirements of any applicable law or administrative
procedure have been met, (ii) the relevant issues raised by the
taxpayer, (iii) challenges to the underlying tax liability by the
taxpayer, where permitted, and (iv) whether any proposed
collection action balances the need for the efficient collection
of taxes with the legitimate concern of the taxpayer that the
collection action be no more intrusive than necessary. Sec.
6330(c)(3).
We have jurisdiction to review the Appeals officer's
determination where we have jurisdiction over the type of tax
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Last modified: May 25, 2011