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Tax Court * * * review of Appeals’ Notice of Determination, the
taxpayer can only request that the court consider an issue that
was raised in the taxpayer's CDP hearing.”).
While we think the statute is clear, the legislative history
of sections 6320 and 6330 further confirms our reading.
Judicial review
The conferees expect the appeals officer will
prepare a written determination addressing the issues
presented by the taxpayer and considered at the
hearing. The determination of the appeals officer may
be appealed to Tax Court * * * Where the validity of
the tax liability was properly at issue in the hearing,
and where the determination with regard to the tax
liability is a part of the appeal, no levy may take
place during the pendency of the appeal. The amount of
the tax liability will in such cases be reviewed by the
appropriate court on a de novo basis. * * *
H. Conf. Rept. 105-599, at 266 (1998), 1998-3 C.B. 747, 1020.
The history further states: “It is the responsibility of the
taxpayer to raise all relevant issues at the time of the pre-levy
hearing.” Id. While the conferees’ description of a tax
liability which was “properly at issue” could be read as broader
than matters actually raised with the Appeals officer, the
statutory language and conferees also anticipate Tax Court review
of a “determination” regarding the tax liability. Sec.
6330(d)(1); H. Conf. Rept. 105-599, supra at 266, 1998-3 C.B. at
4(...continued)
1(f)(2), Q&A-F3, Proced. & Admin. Regs.
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