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Appeals officer. Sec. 6320(b)(1); sec. 301.6320-1(c)(1), Proced.
& Admin. Regs.
At the Appeals Office hearing, the person against whom the
lien is filed generally may raise any relevant issue, including
spousal defenses, challenges to the appropriateness of the
Commissioner’s intended collection action, and possible
alternative means of collection. Secs. 6320(b)(4), 6330(c)(2).
At the hearing, the person may challenge the existence or amount
of the underlying tax liability only if the person did not
receive a notice of deficiency or did not otherwise have an
opportunity to dispute the liability. Sec. 6330(c)(2)(B); see
Sego v. Commissioner, 114 T.C. 604, 609 (2000); Goza v.
Commissioner, 114 T.C. 176, 180-181 (2000). Once the Appeals
Office issues a notice of determination, the person may seek
judicial review in this Court. Secs. 6320(c), 6330(d)(1).
In the petition, Ms. Deese contends that she, as “the
surviving spouse”, should not be liable for the underlying tax
liabilities. The proposed collection action and notice of
determination upon which this case is based, however, relate only
to the unpaid tax liabilities of the deceased Mr. Deese.
Consequently, notwithstanding that Ms. Deese may be responsible
for paying the underlying joint tax liabilities both in her
individual capacity and in her capacity as the personal
representative of Mr. Deese’s estate, her personal liability in
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Last modified: March 27, 2008