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of a statutory notice for purposes of section 6330(c)(2)(B) means
receipt in time to petition the Tax Court for a redetermination
of the deficiency asserted in the notice of deficiency. Sec.
301.6320-1(e)(3), Q&A-E2, Proced. & Admin. Regs.
Following a hearing, the Appeals Office must make a
determination whether the Secretary may proceed with the proposed
collection action. In so doing, the Appeals Office is required
to take into consideration: (1) The verification presented by
the Secretary that the requirements of applicable law and
administrative procedures have been met, (2) the relevant issues
raised by the taxpayer, and (3) whether the proposed collection
action appropriately balances the need for efficient collection
of taxes with a taxpayer’s concerns regarding the intrusiveness
of the proposed collection action. Sec. 6330(c)(3).
Section 6330(d)(1) grants the Court jurisdiction to review
the determination made by the Appeals officer. If the underlying
tax liability is properly at issue, the Court reviews the
determination regarding the underlying tax liability de novo.
Sego v. Commissioner, supra at 610. The Court reviews all other
determinations for abuse of discretion. Lunsford v.
Commissioner, 117 T.C. 183, 185 (2001); Sego v. Commissioner,
supra at 610; Goza v. Commissioner, 114 T.C. 176, 182 (2000).
Petitioners claim that they are not precluded from
contesting their underlying tax liability for 2001 because Mr.
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Last modified: November 10, 2007