Joseph E. Lewis - Page 15

                                       - 15 -                                         
          6330(c)(2)(B) as a whole, one might conclude that Congress                  
          intended only for taxpayers who previously litigated, or were               
          afforded the opportunity to litigate their tax liabilities, by              
          receipt of a notice of deficiency or otherwise, to be precluded             
          from once again raising the underlying tax liability in a                   
          collection review hearing.  In other words, by enacting the                 
          collection review procedures, Congress intended that every                  
          taxpayer have one prepayment opportunity to litigate his tax                
          liability before the Commissioner brings his collection authority           
          to bear.                                                                    
              Such an interpretation finds some support in the legislative           
          history of the Restructuring and Reform Act.  Section 6330                  
          originated in section 3401 of the Senate version of H.R. 2676,              
          the bill that, after amendment, was enacted as the Restructuring            
          and Reform Act.  The predecessor of section 6330(c)(2)(B) in the            
          Senate version provided without limitation that a taxpayer could            
          raise in a section 6330 proceeding “challenges to the underlying            
          tax liability as to existence or amount.”  H.R. 2676, sec.                  
          3401(b), 105th Cong., 2d Sess. (1998), 144 Cong. Rec. S4163                 
          (daily ed. May 4, 1998).  Judicial review of all collection                 
          review determinations, including those regarding the underlying             
          liability, was to be conducted on an abuse of discretion                    
          standard.  S. Rept. 105-174, at 68 (1998), 1998-3 C.B. 537, 603-            

Page:  Previous  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  Next 

Last modified: November 10, 2007