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unpaid taxes at issue before the hearing. Sec. 6330(b)(1), (3).
The Appeals officer or employee shall at the hearing obtain
verification that the requirements of any applicable law or
administrative procedure have been met. Sec. 6330(c)(1). The
taxpayer may raise at the hearing "any relevant issue relating to
the unpaid tax or the proposed levy". Sec. 6330(c)(2)(A). The
taxpayer may also raise challenges to 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). A taxpayer is
treated as not having had an opportunity to dispute a liability
that is reported as due on a return. Montgomery v. Commissioner,
122 T.C. 1 (2004). An opportunity to dispute the underlying
liability that precludes a taxpayer from challenging it in a
section 6330 hearing includes a prior opportunity for a
conference with the Commissioner's Office of Appeals when the
taxpayer availed himself of that opportunity. Lewis v.
Commissioner, 128 T.C. 48, 61 (2007); see also sec. 301.6330-
1(e)(3), Q&A-E2, Proced. & Admin. Regs.
At the conclusion of the hearing, the Appeals officer or
employee must determine whether and how to proceed with
collection and shall take into account (i) the verification that
the requirements of any applicable law or administrative
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Last modified: November 10, 2007