John E. Hunter, II and Alma E. Hunter - Page 12

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          liability, including a liability reported on the taxpayer’s                 
          original return, 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 Urbano v. Commissioner, 122 T.C. 384,               
          389-390 (2004); Montgomery v. Commissioner, 122 T.C. 1, 9-10                
               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 the validity of the           
          underlying tax liability is properly at issue, the Court will               
          review the matter de novo.  Where the validity of the underlying            
          tax liability is not properly at issue, however, the Court will             
          review the Commissioner’s administrative determination for abuse            
          of discretion.  Sego v. Commissioner, 114 T.C. 604, 610 (2000);             
          Goza v. Commissioner, 114 T.C. 176, 181-183 (2000).  Whether an             
          abuse of discretion has occurred depends upon whether the                   

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