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of the unpaid tax and of the taxpayer’s right to a section 6330
hearing at least 30 days before the levy is begun.
If a section 6330 hearing is requested, the hearing is to be
conducted by the Office of Appeals, and the Appeals officer
conducting it must verify that the requirements of any applicable
law or administrative procedure have been met. Sec. 6330(b)(1),
(c)(1). The taxpayer may raise at the hearing any relevant issue
relating to the unpaid tax, including a spousal defense or
collection alternative. Sec. 6330(c)(2)(A). The taxpayer also
may challenge the existence or amount of the underlying tax
liability at a hearing if the taxpayer did not receive a
statutory notice of deficiency with respect to the underlying tax
liability or did not otherwise have an opportunity to dispute
that liability. Sec. 6330(c)(2)(B); Montgomery v. Commissioner,
122 T.C. 1 (2004).
This Court has jurisdiction under section 6330 to review the
Commissioner’s administrative determinations. Sec. 6330(d);
Iannone v. Commissioner, 122 T.C. 287, 290 (2004). Where the
validity of the underlying tax liability is properly at issue, we
review the determination de novo. When the underlying liability
is not properly at issue, the Court will review the
Commissioner’s determination for abuse of discretion. Sego v.
Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114
T.C. 176, 183 (2000).
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Last modified: November 10, 2007