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specific facts showing that there is a genuine issue for trial.”
Rule 121(d); Dahlstrom v. Commissioner, supra at 820-821.
II. Section 6330(d) Review
Under section 6320(a), the Secretary2 is required to notify
the taxpayer in writing of the filing of a Federal tax lien and
to inform the taxpayer of his right to a hearing. If the
taxpayer makes a request for a hearing under section 6320, a
hearing shall be held before an impartial officer or employee of
the Internal Revenue Service (IRS) Office of Appeals. Sec.
6320(b)(1), (3). At the hearing, a taxpayer may raise any
relevant issue, including appropriate spousal defenses,
challenges to the appropriateness of the collection action, and
collection alternatives.3 Sec. 6330(c)(2)(A). A taxpayer may
contest the existence or amount of the underlying tax liability
if the taxpayer failed to receive a notice of deficiency for the
tax liability in question or did not otherwise have an earlier
opportunity to dispute the tax liability. Sec. 6330(c)(2)(B);
see also Sego v. Commissioner, 114 T.C. 604, 609 (2000). Receipt
2 The term “Secretary” means “the Secretary of the Treasury
or his delegate”, sec. 7701(a)(11)(B), and the term “or his
delegate” means “any officer, employee, or agency of the Treasury
Department duly authorized by the Secretary of the Treasury
directly, or indirectly by one or more redelegations of
authority, to perform the function mentioned or described in the
context”, sec. 7701(a)(12)(A).
3 Sec. 6320(c) provides that sec. 6330(c), (d) (other than
par. (2)(B)), and (e) shall apply for purposes of the sec. 6320
hearing.
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Last modified: November 10, 2007