Marco E. Brown - Page 3




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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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