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Commissioner in furtherance of the collection from the taxpayer
of unpaid Federal taxes. If one is requested, the administrative
hearing is before the Appeals Office of the Internal Revenue
Service. Sec. 6330(b)(1). The taxpayer requesting the hearing
may raise any relevant issue with regard to the Commissioner’s
intended collection activities, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and alternative means of collection. Secs.
6320(b) and (c), 6330(c); see Sego v. Commissioner, 114 T.C. 604,
609 (2000); Goza v. Commissioner, 114 T.C. 176, 180 (2000).
The taxpayer may raise challenges “to the existence or
amount of the underlying tax liability”, however, only if he “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).
In making a determination, the Appeals Officer is required
to take into consideration issues properly raised, the
verification that the requirements of applicable law and
administrative procedures have been met, and whether any proposed
collection action balances the need for efficient collection of
taxes with the legitimate concern of the person that any
collection action is no more intrusive than necessary. Sec.
6330(c)(3). Within 30 days after the Appeals Office issues a
notice of determination, the taxpayer may appeal the
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Last modified: May 25, 2011