- 8 -
Section 6330(c) prescribes the matters that a person may
raise at an Appeals Office hearing. Section 6330(c)(2)(A)
provides that a person may raise collection issues such as
spousal defenses, the appropriateness of respondent's intended
collection action, and possible alternative means of collection.
See Sego v. Commissioner, 114 T.C. 604, 609 (2000); Goza v.
Commissioner, supra. Section 6330(c)(2)(B) establishes
circumstances under which a person may challenge the existence or
amount of his or her underlying tax liability. Under section
6330(c)(4), however, a person is prohibited from raising in a
collection review proceeding an issue that was raised and
considered at a previous administrative or judicial proceeding if
the person seeking to raise the issue “participated meaningfully”
in such hearing or proceeding.4
Because respondent has not argued section 6330(c)(4) as a
basis for summary judgment, we decide this matter solely with
respect to petitioner’s ability to raise his underlying liability
pursuant to section 6330(c)(2)(B). Section 6330(c)(2)(B)
4 Respondent has previously stated that “Because section
6330(c)(2)(B) explicitly applies to challenges to tax liability,
section 6330(c)(4) with its more stringent requirement of
meaningful participation applies to non-liability issues.”
Office of Chief Counsel Notice CC-2003-016 at 20 (May 29, 2003).
While not clear whether respondent continues to adhere to this
limited interpretation of sec. 6330(c)(4), respondent has not
argued sec. 6330(c)(4) as a basis to preclude review of the
underlying liability in this case. See Office of Chief Counsel
Notice CC-2006-019 at 33 (Aug. 18, 2006) (updating and replacing
Office of Chief Counsel Notice CC-2003-016 and merely restating
the language of sec. 6330(c)(4)).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007