- 5 - Commissioner’s intended collection activities, including spousal defenses, challenges to the appropriateness of the Commissioner’s intended collection action, and alternative means of collection. Secs. 6320(b) and (c), 6330(c); see Sego v. Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114 T.C. 176, 180 (2000). Where the validity of the tax liability is not properly part of the appeal, the taxpayer may challenge the determination of the Appeals officer for abuse of discretion. Sego v. Commissioner, supra at 609-610; Goza v. Commissioner, supra at 181-182. The taxpayer may raise challenges “to the existence or amount of the underlying tax liability”, however, only if he “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). At trial, petitioner’s only argument was that she did not receive the statutory notice of deficiency for the underlying tax liability and that the IRS could not prove that they had sent it. Therefore, she argues, the assessment in this case is wrongful. In making this argument, petitioner attempts to challenge “the existence or amount of the underlying tax liability”, which is allowed under the law only if she “did not receive any statutory notice of deficiency for such tax liability or did not otherwisePage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011