- 5 - Ultimately, on October 4, 2006, respondent’s Appeals Office sent to petitioners a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330. The notice of determination sustained the proposed levy. The Attachment to the notice of determination, authored by the settlement officer, included the following statement: You stated that you were not interested in the setting up of a payment plan. It was explained to you that [a] payment [plan] could not be considered as you were not compliant in filing all your tax returns. You were still interested in the liability issue. The Settlement Officer explained that you had prior opportunity to question the liability issue and this could not be considered at the hearing. Petitioners’ Petition On October 31, 2006, petitioners filed a petition with this Court, appealing from the October 4, 2006 notice of determination. The petition focuses solely on the existence or amount of petitioners’ underlying liability for 2002. Respondent’s Motion For Summary Judgment As previously stated, respondent filed a Motion For Summary Judgment, which motion was subsequently supplemented. In his motion, respondent relies on section 6330(c)(2)(B). In that regard, respondent states, in part, as follows: In both their CDP [Collection Due Process] hearing request and their petition, the petitioners challenged the underlying tax liability for the tax year 2002. Pursuant to section 6330(c)(2)(B), the petitioners cannot raise during the CDP hearing the existence or amount of the underlying tax liability if petitionersPage: Previous 1 2 3 4 5 6 7 8 9 10 11 NextLast modified: November 10, 2007