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income tax liability for 2004. In his petition and at trial,
petitioner’s only challenge concerned the existence and amount of
the underlying tax liability. Respondent argues that
petitioner’s underlying tax liability for 2004 is not an issue
that can be raised in this case because the unpaid tax to be
collected consists of a deficiency that was determined in a
previous notice of deficiency that was received by petitioner.
Whether the Underlying Tax Liability Can Be Challenged
Before the Commissioner may levy on any property or property
right, the taxpayer must be provided written notice of the right
to request a hearing during the 30-day period before the first
levy. Sec. 6330(a). If the taxpayer requests a hearing, an
Appeals officer of the Commissioner must hold the hearing. Sec.
6330(b)(1). At the hearing, the taxpayer may raise any relevant
issue relating to the unpaid tax or the proposed levy, including
appropriate spousal defenses, challenges to the appropriateness
of collection actions, and offers of collection alternatives.
Sec. 6330(c)(2)(A).
Section 6330(c)(2)(B) limits the taxpayer’s ability to
challenge the underlying tax liability during the hearing.
Specifically, the taxpayer may “raise at the hearing challenges
to the existence or amount of the underlying tax liability for
any tax period if the person did not receive any statutory notice
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Last modified: March 27, 2008