- 7 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011