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to challenge the underlying liability. Alternatively, the estate
asserts that it is a separate person entitled to its own
collection review proceeding.
The estate’s arguments imply that we may consider arguments
about the underlying tax liability never raised before in the
administrative collection review proceedings. This Court’s
jurisdiction in a collection review proceeding under sections
6320 and 6330 is dependent on the issuance of a valid notice of
determination by respondent’s Appeals Office and the timely
filing of a petition for review. Sec. 6330(d); see also Smith v.
Commissioner, 124 T.C. 36, 38 (2005). The focus of any review in
this Court under section 6330(d) is the determination of
respondent’s Appeals Office under section 6330(c). Offiler v.
Commissioner, 114 T.C. 492, 498 (2000).
Under section 6330(c)(3), the determination of the Appeals
officer shall take into consideration “the issues raised under
paragraph (2)”.3 Section 6330(c)(2)(A) permits the taxpayer to
3 Sec. 6330(c)(2) provides as follows:
(2) Issues at hearing.--
(A) In general.--The person may raise at the
hearing any relevant issue relating to the unpaid tax
or the proposed levy, including--
(i) appropriate spousal defenses;
(ii) challenges to the appropriateness of
(continued...)
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Last modified: November 10, 2007