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$45,000 should not have been included as gross income, despite
its inclusion on his return, and he disputed the assessment of
the additions to tax on the basis of reasonable cause.
Discussion
A. Section 6330
Section 6330 provides that no levy may be made on any
property or right to property of a person unless the Secretary
first notifies him or her in writing of the right to a hearing
before the Appeals Office. The Appeals officer must verify at
the hearing that the applicable laws and administrative
procedures have been followed. Sec. 6330(c)(1). At the hearing,
the person requesting a hearing may raise any relevant issues
relating to the unpaid tax or the proposed levy, including
appropriate spousal defenses, challenges to the appropriateness
of collection actions, and collection alternatives. Sec.
6330(c)(2)(A). The person may challenge the existence or amount
of the underlying tax if he or she did not receive any statutory
notice of deficiency for the tax liability or did not otherwise
have an opportunity to dispute the tax liability. Sec.
6330(c)(2)(B).
As the underlying tax liability is properly at issue in this
case, we decide the issue de novo. See Montgomery v.
Commissioner, 122 T.C. 1 (2004); Sego v. Commissioner, 114 T.C.
604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 180 (2000).
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