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Section 6320 provides that a taxpayer shall be notified in
writing by the Secretary of the filing of a Federal tax lien and
provided with an opportunity for an administrative hearing. Sec.
6320(b). An administrative hearing under section 6320 is
conducted in accordance with the procedural requirements of
section 6330. Sec. 6320(c). At the administrative hearing, a
taxpayer is entitled to raise any relevant issue relating to the
unpaid tax, including a spousal defense or collection
alternatives such as an OIC or an installment agreement. Sec.
6330(b) and (c)(2); sec. 301.6320-1(e)(1), Proced. & Admin. Regs.
A taxpayer also may challenge the existence or amount of the
underlying tax liability, including a liability reported on the
taxpayer’s original return, if the taxpayer “did not receive any
statutory notice of deficiency for such tax liability or did not
otherwise have an opportunity to dispute such tax liability.”
Sec. 6330(c)(2)(B); see also Urbano v. Commissioner, 122 T.C.
384, 389-390 (2004); Montgomery v. Commissioner, 122 T.C. 1, 9-10
(2004). Section 6330(d) provides for judicial review of the
administrative determination in the Tax Court or a Federal
District Court, as may be appropriate. Where the validity of the
underlying tax liability is properly at issue, the Court will
review the matter de novo. Where the validity of the underlying
tax liability is not properly at issue, however, the Court will
review the Commissioner’s administrative determination for abuse
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Last modified: May 25, 2011