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of the liability outside section 6330 before offering the section
6330 hearing. If the requested section 6330 hearing were offered
first, a liability otherwise subject to challenge under section
6330(c)(2)(B) would also be subject to judicial review under
section 6330(d) upon the taxpayer's timely appeal. Conversely,
if Appeals consideration outside section 6330 proceeds first, the
consideration by Appeals operates to preclude a challenge to the
underlying liability in the 6330 hearing and any subsequent
judicial review. See Lewis v. Commissioner, supra at 60-61.
That is precisely the position taken by respondent in this case.
In enacting what is commonly referred to as the "collection
due process" provisions of sections 6330 and 6320, Congress
intended to confer new rights upon taxpayers when the
Commissioner initiated collection actions against them,
including, in designated circumstances, judicial review of the
underlying tax liability. Montgomery v. Commissioner, 122 T.C.
at 13 (Laro, J., concurring); Davis v. Commissioner, 115 T.C. 35,
37 (2000); Offiler v. Commissioner, 114 T.C. 492, 495 (2000);
Goza v. Commissioner, 114 T.C. at 179-180. To construe section
6330(c)(2)(B) to preclude a challenge to, and judicial review of,
the underlying tax liability in the circumstances of this case
would circumscribe the right to judicial review that Congress
intended to extend to taxpayers against whom collection actions
have been initiated. We accordingly hold that petitioner did not
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