Jack A. Upchurch - Page 9

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          need for the efficient collection of taxes with the legitimate              
          concern of the person [involved] that any collection action be no           
          more intrusive than necessary.”  Sec. 6330(c)(3)(C).                        
               After the IRS Appeals hearing process, section 6330 gives us           
          jurisdiction to review the Appeals officer’s determination.  In             
          an appeal to this Court pursuant to section 6330(d), a taxpayer             
          may raise in his petition any issues that he raised at the                  
          Appeals hearing.  See sec. 301.6330-1(f)(2), Q&A-F5, Proced. &              
          Admin. Regs.  Where the underlying tax liability is properly at             
          issue, we review de novo the Appeals officer’s determination with           
          respect to the existence and amount of tax liability.  Sego v.              
          Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114           
          T.C. 176, 181-182 (2000).  When the underlying tax liability is             
          not properly at issue, we review the Appeals officer’s                      
          determination using an abuse of discretion standard.  Sego v.               
          Commissioner, supra at 610; Goza v. Commissioner, supra at 181-             
               The IRS is generally prohibited from assessing and                     
          proceeding with collection of a deficiency in tax until a notice            
          of deficiency is issued and either: (1) The period during which             
          the taxpayer may request judicial redetermination of the                    
          deficiency expires; or (2) if a petition is filed with the Tax              
          Court, a decision of the Tax Court redetermining the deficiency             
          becomes final.  Sec. 6213(a).  Petitioner is challenging the                

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Last modified: November 10, 2007