- 8 -
underlying tax liability. Sec. 6330(c)(2)(B). After the
hearing, the Appeals officer who presided over the hearing is
required to issue a notice of determination that must set forth
the officer’s findings and decisions, including the following:
[The Notice of Determination] will state whether the
IRS met the requirements of any applicable law or
administrative procedure; it will resolve any issues
appropriately raised by the taxpayer relating to the
unpaid tax; it will include a decision on any
appropriate spousal defenses raised by the taxpayer; it
will include a decision on any challenges made by the
taxpayer to the appropriateness of the collection
action; it will respond to any offers by the taxpayer
for collection alternatives; and it will address
whether the proposed collection action represents a
balance between the need for the efficient collection
of taxes and the legitimate concern of the taxpayer
that any collection action be no more intrusive than
necessary. The Notice of Determination will also set
forth any agreements that Appeals reached with the
taxpayer, any relief given the taxpayer, and any
actions the taxpayer or the IRS are required to take.
Lastly, the Notice of Determination will advise the
taxpayer of the taxpayer’s right to seek judicial
review within 30 days of the date of the Notice of
Determination.
Sec. 301.6330-1(e)(3), Q&A-E8, Proced. & Admin. Regs. In
deciding whether we have jurisdiction over a proceeding filed
pursuant to section 6330, we have held that a notice of
determination includes a “written notice that embodies a
determination to proceed with the collection of the taxes in
issue.” Sapp v. Commissioner, T.C. Memo. 2003-207 (citing
Lunsford v. Commissioner, 117 T.C. 159, 164 (2001)); see also
Craig v. Commissioner, 119 T.C. 252, 259 (2002).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011