Larry Bruce - Page 7




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          may include the posting of a bond, the substitution of other                
          assets, an installment agreement, or an offer-in-compromise.”               
          Sec. 6330(c)(2)(A).  The Appeals officer must consider those                
          issues, verify that the requirements of applicable law and                  
          administrative procedures have been met, and consider “whether              
          any proposed collection action balances the need for the                    
          efficient collection of taxes with the legitimate concern of the            
          person [involved] that any collection action be no more intrusive           
          than necessary.”  Sec. 6330(c)(3)(C).                                       
               After the Appeals hearing process, section 6330 gives this             
          Court jurisdiction to review the Appeals officer’s determination.           
          Where the underlying tax liability is properly at issue, we                 
          review the Appeals determination with respect to the existence              
          and amount of tax liability de novo.  Sego v. Commissioner, 114             
          T.C. 604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 181-182           
          (2000).  When the underlying tax liability is not properly at               
          issue, we review the Appeals officer’s determination using an               
          abuse of discretion standard.  Sego v. Commissioner, supra at               
          610; Goza v. Commissioner, supra at 181-182.                                
               At the hearing, a taxpayer may challenge the existence and             
          amount of the underlying tax liability if he or she received no             
          notice of deficiency or did not otherwise have an opportunity to            
          dispute such tax liability.  Sec. 6330(c)(2)(B).  A self-reported           
          tax liability along with statutory penalties and interest                   







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Last modified: November 10, 2007