Edward G. Castleman - Page 4




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          Cir. 2003).                                                                 
               Section 6320 provides that a taxpayer shall be notified in             
          writing by the Secretary of the filing of a notice of Federal tax           
          lien and provided with an opportunity for an administrative                 
          hearing.  An administrative hearing under section 6320 is                   
          conducted in accordance with the procedural requirements of                 
          section 6330.  Sec. 6320(c).  At the administrative hearing, a              
          taxpayer is entitled to raise any relevant issue relating to the            
          unpaid tax, including a spousal defense or collection                       
          alternatives such as an offer-in-compromise or an installment               
          agreement.  Sec. 6330(b) and (c)(2)(A); sec. 301.6320-1(e)(1),              
          Proced. & Admin. Regs.  A taxpayer also may challenge the                   
          existence or amount of the underlying tax liability, including a            
          liability reported on the taxpayer’s original return, if the                
          taxpayer “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); see also Urbano           
          v. Commissioner, 122 T.C. 384, 389-391 (2004); Montgomery v.                
          Commissioner, 122 T.C. 1, 9-10 (2004).                                      
               At the conclusion of the hearing, the Appeals officer must             
          determine whether and how to proceed with collection, taking into           
          account, among other things, collection alternatives proposed by            
          the taxpayer and whether any proposed collection action balances            
          the need for the efficient collection of taxes with the                     







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