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existence or amount of the underlying tax liability if the
taxpayer did not receive a statutory notice of deficiency with
respect thereto or did not otherwise have an opportunity to
dispute that liability. Sec. 6330(c)(2)(B). However, if the
taxpayer received a notice of deficiency and failed to petition
the Tax Court, he may not challenge the underlying liability in
the section 6330 proceeding. Goza v. Commissioner, 114 T.C. 176,
183 (2000).
At the conclusion of the hearing, the Appeals officer 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
involved in the case. Sec. 6330(d)(1)(A); see Iannone v.
Commissioner, 122 T.C. 287, 290 (2004).
Where the underlying tax liability is properly at issue, we
review the determination de novo. Goza v. Commissioner, supra at
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