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because respondent did not issue a notice of determination
regarding the unpaid employment tax liabilities and because there
is no dispute over employment status. Respondent also argues
that he did not make a determination concerning employment
status. We agree with respondent.
It is undisputed that petitioners did not receive a formal
notice of determination from respondent with respect to Mr.
Salazar’s employment tax liabilities. Petitioners argue,
however, that respondent’s January 4, 2005, rejection letter
addressing petitioners’ offer-in-compromise for the employment
tax periods, which was sent in the same envelope as the notice of
determination for the income tax liabilities, is sufficient to
constitute a determination with respect to the employment tax
liabilities for purposes of section 6330. Alternatively,
petitioners contend that respondent should be compelled to issue
a notice of determination with respect to Mr. Salazar’s
employment tax liabilities because petitioners included those
liabilities in their request for a section 6330 hearing.
Under section 6330(c)(2)(A), a taxpayer may raise at a
section 6330 hearing any relevant issue relating to the unpaid
tax or the proposed levy, including appropriate spousal defenses,
challenges to the appropriateness of collection action, and
offers of collection alternatives. Under some circumstances, a
taxpayer may also challenge the existence or amount of the
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