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2. Abuse of Discretion
A taxpayer may appeal the Commissioner’s determination with
this Court within a 30-day period starting on the day after the
date of the Notice of Determination. Sec. 6330(d)(1). In
reviewing the Commissioner’s determination, this Court applies an
abuse of discretion standard. Sego v. Commissioner, 114 T.C.
604, 610 (2000).
In making a determination, the Appeals officer must consider
the following: (1) Whether any applicable law or administrative
procedure has been followed; (2) the issues properly raised by
the taxpayer; and (3) whether the proposed collection action
balances the need for the efficient collection of taxes with the
taxpayer’s legitimate concern that the collection action be no
more intrusive than necessary. Sec. 6330(c)(3).
The applicable laws and administrative procedures were
satisfied since petitioner received the required notices and was
advised of his rights for a hearing within the timeframes
mandated by sections 6303, 6320, and 6330.
The Appeals officer did not consider any issues raised by
petitioner because: (1) The underlying tax liabilities were not
properly at issue; and (2) she could not consider any collection
alternatives since petitioner refused to suggest any, he refused
to provide the required financial information, and he chose not
to proceed with the hearing.
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Last modified: November 10, 2007