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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), (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.
In making a determination, the Appeals officer is required
to take into consideration issues properly raised, the
verification that the requirements of applicable law and
administrative procedures have been met, and whether any proposed
collection action balances the need for efficient collection of
taxes with the legitimate concern of the person that any
collection action is no more intrusive than necessary. Sec.
6330(c)(3). Within 30 days after the Appeals Office issues a
notice of determination, the person may appeal the determination
to the Tax Court, if the Court has jurisdiction over the
underlying tax liability. Sec. 6330(d)(1)(A). The Court has
jurisdiction in this case.
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Last modified: May 25, 2011