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Section 6320 entitles a person to notice of his right to
request a hearing after a notice of lien is filed by the
Commissioner in furtherance of the collection from the person of
unpaid Federal taxes. If one is requested, the administrative
hearing is before the Appeals Office of the Internal Revenue
Service. Sec. 6330(b)(1). The person requesting the hearing may
raise any relevant issue with regard to the Commissioner’s
intended collection activities, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and alternative means of collection. Secs.
6320(b) and (c); 6330(c); see Sego v. Commissioner, 114 T.C. 604,
609 (2000); Goza v. Commissioner, 114 T.C. 176, 180 (2000).
Section 6330(c)(2)(B) provides that the existence or the
amount of the underlying tax liability can be contested at an
Appeals Office hearing if the person did not receive a notice of
deficiency or did not otherwise have an earlier opportunity to
dispute such tax liability. Sego v. Commissioner, supra; Goza v.
Commissioner, supra at 180-181.
Petitioner’s Current Argument
The disagreement expressed by petitioner at the June 12,
2006, hearing, and in his subsequently filed response to
respondent’s motion, appears to concern the applicability of the
accuracy-related penalty. Because petitioner self-assessed his
tax for the year at issue, no statutory notice of deficiency was
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Last modified: May 25, 2011