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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-
604.
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