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law or administrative procedure have been met. Sec. 6330(b)(1)
and (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 also may 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); Montgomery v. Commissioner, 122 T.C. 1 (2004).
This Court has jurisdiction under section 6330 to review the
Commissioner’s administrative determinations. Sec. 6330(d);
Iannone v. Commissioner, 122 T.C. 287, 290 (2004). Where the
validity of the underlying tax liability is properly at issue, we
review the determination de novo. Where the underlying tax
liability is not at issue, we review for abuse of discretion.
Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.
Commissioner, 114 T.C. 176, 182 (2000).
I. The Underlying Tax Liability
Respondent concedes that the underlying tax liability is
properly at issue.6 In the notices of deficiency, respondent
6 While copies of the notices of deficiency were attached to
respondent’s pleadings, respondent was unable to produce evidence
that petitioner received the notices. Accordingly, respondent
considered the underlying tax liability at the administrative
hearing and agrees that petitioner may raise the issue in this
proceeding. See sec. 6330(c)(2)(B).
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Last modified: November 10, 2007