Gerard R. Fitzgerald - Page 5

                                        - 4 -                                         
          section 6330.  Sec. 6320(c).  At the administrative hearing, a              
          taxpayer is entitled to raise any relevant issue relating to the            
          unpaid tax, including a spousal defense or collection                       
          alternatives such as an offer-in-compromise or an installment               
          agreement.  Sec. 6330(b) and (c)(2)(A); sec. 301.6320-1(e)(1),              
          Proced. & Admin. Regs.  A taxpayer also may challenge the                   
          existence or amount of the underlying tax liability if the                  
          taxpayer “did not receive any statutory notice of deficiency for            
          such tax liability or did not otherwise have an opportunity to              
          dispute such tax liability.”  Sec. 6330(c)(2)(B); see also                  
          Montgomery v. Commissioner, 122 T.C. 1, 9-10 (2004).                        
               At the conclusion of the hearing, the Appeals officer must             
          determine whether and how to proceed with collection, taking into           
          account, among other things, collection alternatives proposed by            
          the taxpayer and whether any proposed collection action balances            
          the need for the efficient collection of taxes with the                     
          legitimate concern of the taxpayer that the collection action be            
          no more intrusive than necessary.  See sec. 6330(c)(3).                     
               Section 6330(d) provides for judicial review of the                    
          administrative determination in the Tax Court or a Federal                  
          District Court, as may be appropriate.  Where, as here, the                 
          validity of the underlying tax liability is not at issue, the               
          Court reviews the Commissioner’s determination for abuse of                 
          discretion.  Goza v. Commissioner, 114 T.C. 176, 181-182 (2000).            

Page:  Previous  1  2  3  4  5  6  7  Next 

Last modified: November 10, 2007