Steven Rudolph Kaldi - Page 5

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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.                      
          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.                     
               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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