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did not otherwise have an opportunity to dispute the tax
liability. Sec. 6330(c)(2)(B).
In rendering a determination, the Appeals officer must
verify that the requirements of any applicable law and
administrative procedure have been met. Also, the Appeals
officer must consider and weigh relevant issues relating to the
unpaid tax or proposed levy, and “whether any proposed collection
action balances the need for the efficient collection of taxes
with the legitimate concern of the person that any collection
action be no more intrusive than necessary.” Sec. 6330(c)(3)(B)
and (C).
The taxpayer is entitled to appeal the determination of the
Appeals Office if it was made on or before October 16, 2006, to
the Tax Court or a U.S. District Court, depending on the type of
tax at issue. Sec. 6330(d)(1).6 Where the validity of the
underlying tax liability is properly at issue, the Court will
review the matter de novo. Sego v. Commissioner, 114 T.C. 604,
610 (2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000).
The Court reviews any other administrative determination
regarding the proposed levy action for an abuse of discretion.
Sego v. Commissioner, supra at 610; Goza v. Commissioner, supra
at 182.
6Determinations made after Oct. 16, 2006, are appealable
only to the Tax Court. See Pension Protection Act of 2006, Pub.
L. 109-280, sec. 855, 120 Stat. 1019.
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Last modified: November 10, 2007