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may request an Appeals hearing within 30 days beginning on the
day after the 5-day period described above. Sec. 6320(a)(3)(B)
and (b)(1). Section 6320(c) provides that the Appeals hearing
generally shall be conducted consistent with the procedures set
forth in section 6330.
Section 6330(c) provides for review with respect to
collection issues such as the appropriateness of the
Commissioner’s proposed collection actions and the possibility of
collection alternatives. Sec. 6330(c)(2)(A). The taxpayer may
also challenge the amount of the underlying tax liability if a
statutory notice of deficiency was not received or the taxpayer
did not otherwise have an opportunity to dispute the tax
liability. Sec. 6330(c)(2)(B).
Pursuant to section 6330(d)(1), within 30 days of the
issuance of a notice of determination the taxpayer may appeal the
determination to this Court if we have jurisdiction over the
underlying tax liability. Where the validity of the underlying
tax liability is properly at issue, the Court will review the
matter de novo. Sego v. Commissioner, 114 T.C. 604, 610 (2000);
Goza v. Commissioner, 114 T.C. 176, 181 (2000). Where the
validity of the underlying tax liability is not properly at
issue, however, the Court will review the Commissioner’s
determination for an abuse of discretion. Sego v. Commissioner,
supra at 610; Goza v. Commissioner, supra at 181.
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Last modified: November 10, 2007