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taxpayer may raise any relevant issue, including appropriate
spousal defenses, challenges to the appropriateness of the
collection action, and collection alternatives. Sec.
6330(c)(2)(A). A taxpayer may contest the existence or amount of
the underlying tax liability at the hearing if the taxpayer did
not receive a notice of deficiency for the tax liability in
question or did not otherwise have an earlier opportunity to
dispute the tax liability. Sec. 6330(c)(2)(B); see also Sego v.
Commissioner, 114 T.C. 604, 609 (2000).
Following a hearing, the Appeals Office must make a
determination whether the proposed levy action may proceed. The
Appeals Office is required to take into consideration: (1)
Verification presented by the Secretary that the requirements of
applicable law and administrative procedure have been met, (2)
relevant issues raised by the taxpayer, and (3) whether the
proposed levy action appropriately balances the need for
efficient collection of taxes with a taxpayer’s concerns
regarding the intrusiveness of the proposed levy action. Sec.
6330(c)(3).
Section 6330(d)(1) grants this Court jurisdiction to review
the determination made by the Appeals Office in connection with
the section 6330 hearing. Where the underlying tax liability is
not in dispute, the Court will review the determination of the
Appeals Office for abuse of discretion. Lunsford v.
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Last modified: November 10, 2007