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have an opportunity to dispute such tax liability.” Sec.
6330(c)(2)(B).
The parties agree that the IRS sent petitioner and her
spouse Letter 1058, Final Notice of Intent to Levy and Notice of
Your Right to a Hearing, that they received a copy of the notice
of intent to levy and right to a hearing, and that they did not
request a hearing with Appeals.
Petitioner’s failure to request a hearing on the notice of
intent to levy is the deciding factor in this case. “An
opportunity to dispute a liability includes a prior opportunity
for a conference with Appeals that was offered either before or
after the assessment of the liability.” Sec. 301.6320-1(e)(3),
Q&A E2, Proced. & Admin. Regs.
Section 301.6320-1(e)(3), Q&A-E7, Proced. & Admin. Regs.,
further explains that “Where the taxpayer previously received a
CDP Notice under 6330 with respect to the same tax and tax period
and did not request a CDP hearing with respect to that earlier
CDP Notice, the taxpayer already had an opportunity to dispute
the existence or amount of the underlying tax liability.”
Petitioner could have challenged as improper, due to the
alleged failure of the IRS to mail to her a statutory notice of
deficiency, the assessment for 1990 income taxes at a section
6330 hearing offered in the notice of intent to levy. Because
petitioner has had an opportunity to dispute the assessment in
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Last modified: May 25, 2011