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a taxpayer may raise any relevant issues relating to the unpaid
tax or the proposed levy, including appropriate spousal defenses,
challenges to the appropriateness of collection actions, and
collection alternatives. Sec. 6330(c)(2)(A). The person may
challenge the existence or amount of the underlying tax, however,
only if he or she did not receive any statutory notice of
deficiency for the tax liability or did not otherwise have an
opportunity to dispute the tax liability. Sec. 6330(c)(2)(B).
Where the validity of the underlying tax liability is
properly at issue, the Court will review the matter de novo.
Where the validity of the underlying tax is not properly at
issue, however, the Court will review the Commissioner’s
administrative determination for abuse of discretion. Sego v.
Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114
T.C. 176, 181-182 (2000).
Settlement Officer Feist could not determine whether
petitioner received notices of deficiency for 1992 and 1993.
Accordingly, Settlement Officer Feist allowed petitioner to
challenge the validity of the underlying tax liability for 1992
and 1993 as part of the section 6330 hearing. Petitioner,
however, failed to raise a nonfrivolous challenge to his
underlying tax liability. Instead, petitioner chose to advance
frivolous and groundless arguments.
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Last modified: November 10, 2007