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Discussion
Before a levy may be made on any property or right to
property, a taxpayer is entitled to notice of the Commissioner’s
intent to levy and notice of the right to a fair hearing before
an impartial officer of the IRS Appeals Office. Secs. 6330(a)
and (b), 6331(d). Section 6320 provides that after the filing
of a Federal tax lien under section 6323, the Secretary shall
furnish written notice. This notice must advise the taxpayer of
the opportunity for administrative review in the form of a
hearing, which is generally conducted consistent with the
procedures set forth in section 6330(c), (d), and (e). Sec.
6320(c).
Where, as here, the underlying tax liability is not at
issue, our review of the notice of determination under section
6330 is for abuse of discretion. See Sego v. Commissioner, 114
T.C. 604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 182
(2000). This standard does not require us to decide what we
think would be an acceptable offer-in-compromise. Murphy v.
Commissioner, 125 T.C. 301, 320 (2005), affd. 469 F.3d 27 (1st
Cir. 2006). Rather, our review is to determine whether
respondent’s rejection of petitioner’s offer-in-compromise was
arbitrary, capricious, or without sound basis in fact or law.
Id.
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