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When the Commissioner issues a determination regarding a
disputed collection action, section 6330(d) permits a taxpayer to
seek review in this Court. If the underlying tax liability is
properly at issue, we review that issue de novo. Sego v.
Commissioner, supra at 610; Goza v. Commissioner, supra at 181.
If the validity of the underlying tax liability is not at issue,
we review the Commissioner’s determination for abuse of
discretion. Sego v. Commissioner, supra at 610.
We have previously held that this Court has jurisdiction
in a levy proceeding instituted pursuant to section 6330(d)(1) to
determine whether a taxpayer’s unpaid tax liabilities were
discharged in bankruptcy. Swanson v. Commissioner, 121 T.C. 111,
120-121 (2003); Washington v. Commissioner, 120 T.C. 114, 120-121
(2003). In Washington, we did not specifically address the
appropriate standard of review to apply when determining whether
a taxpayer’s tax liabilities were discharged in bankruptcy where,
as in the matter before us, the taxpayer has not received a
notice of deficiency. In this case, the parties have stipulated
that all of the evidence contained in the trial record was
available to Settlement Officer Chadwell in making her
determination. For the reasons discussed infra, our review of
that evidence causes us to sustain Settlement Officer Chadwell’s
determination to proceed with collection whether we apply an
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Last modified: November 10, 2007