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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 otherwise
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