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“raise at the hearing any relevant issue relating to the unpaid
tax” or the proposed collection action. Section 6330(c)(2)(B)
permits a taxpayer to “raise at the hearing challenges to the
existence or amount of the underlying tax liability” under
certain circumstances. The statute contemplates consideration of
issues “raised” by the taxpayer at the hearing. Thus, if an
issue is never raised at the hearing, it cannot be a part of the
Appeals officer’s determination.
Respondent’s interpretive regulation addressing the scope of
an appeal to the Tax Court of a determination by an Appeals
officer is consistent with this statutory language. Sec.
301.6320-1(f)(2), Q&A-F5, Proced. & Admin. Regs.4 (“In seeking
3(...continued)
collection actions; and
(iii) offers of collection alternatives, which may
include the posting of a bond, the substitution of
other assets, an installment agreement, or an
offer-in-compromise.
(B) Underlying liability.--The person may also raise at
the hearing challenges to the existence or amount of the
underlying tax liability for any tax period if the person
did not receive any statutory notice of deficiency for such
tax liability or did not otherwise have an opportunity to
dispute such tax liability.
4The revised regulations, effective Nov. 16, 2006, now
state: “In seeking Tax Court review of a Notice of Determination,
the taxpayer can only ask the court to consider an issue,
including a challenge to the underlying liability, that was
properly raised in the taxpayer’s CDP hearing.” Sec. 301.6320-
(continued...)
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Last modified: November 10, 2007