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appropriate spousal defenses, challenges to the appropriateness
of collection actions, and offers of collection alternatives.
Sec. 6330(c)(2)(A). Section 6330(c)(2)(B) limits the taxpayer’s
ability to challenge the underlying tax liability during the
hearing. Specifically, the taxpayer may “raise at the hearing
challenges to the existence or amount of the underlying tax
liability for any tax period if the person 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).
The taxpayer may seek judicial review of a determination
made by the Appeals officer. Sec. 6330(d). This Court has
jurisdiction to review the Commissioner’s administrative
determination where the underlying tax liability is of a type
over which this Court normally has deficiency jurisdiction. Id.;
Goza v. Commissioner, 114 T.C. 176, 181 (2000). When the
underlying tax liability is properly at issue, the Court will
review the administrative determination on a de novo basis. Sego
v. Commissioner, 114 T.C. 604, 610 (2000) (quoting H. Conf. Rept.
105-599, at 266 (1998), 1998-3 C.B. 747, 1020). When the
validity of the underlying tax liability is not properly at
issue, the Court will review the Appeals officer’s determination
for abuse of discretion. Id.
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Last modified: May 25, 2011