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the hearing that the applicable laws and administrative
procedures have been followed. Sec. 6330(c)(1). At the hearing,
the person requesting a hearing may raise any relevant issues
relating to the unpaid tax or the proposed levy, including
appropriate spousal defenses, challenges to the appropriateness
of collection actions, and collection alternatives. Sec.
6330(c)(2)(A). The person may challenge the existence or amount
of the underlying tax, however, only if he or she did not receive
any statutory notice of deficiency for the tax liability or did
not otherwise have an opportunity to dispute the tax liability.
Sec. 6330(c)(2)(B). A taxpayer who has self-assessed a liability
has not had the opportunity to dispute his tax liability and may
raise the underlying liability in a collection review proceeding.
See Montgomery v. Commissioner, 122 T.C. 1, 9 (2004).
Where the validity of the underlying tax liability is
properly in issue, the Court will review the matter de novo.
Where the validity of the underlying tax is not properly in
issue, however, the Court will review the Commissioner’s
administrative determination for abuse of discretion. Sego v.
Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114
T.C. 176, 181-182 (2000).
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Last modified: November 10, 2007