-9-
section, appeal such determination to the Tax Court
(and the Tax Court shall have jurisdiction with respect
to such matter).
The Staff of the Joint Committee on Taxation, General
Explanation of Tax Legislation Enacted in the 109th Congress
(JCS-1-07), at 507 (J. Comm. Print 2007), explains the amendment
to section 6330(d)(1): “The provision modifies the jurisdiction
of the Tax Court by providing that all appeals of collection due
process determinations are to be made to the United States Tax
Court.” We, therefore, have jurisdiction to review a notice of
determination issued under section 6330 where the underlying tax
liability consists of frivolous return penalties.
C. Matters Considered at Hearing
Section 6330(c) prescribes the matters that a person may
raise at the hearing. Section 6330(c)(2)(A) provides that a
person may raise collection issues such as spousal defenses, the
appropriateness of the Commissioner’s intended collection action,
and possible alternative means of collection. See Montgomery v.
Commissioner, 122 T.C. 1, 5 (2004); Sego v. Commissioner, 114
T.C. 604, 609 (2000); Goza v. Commissioner, 114 T.C. 176, 181-183
(2000). In addition, section 6330(c)(2)(B) establishes the
circumstances under which a person may challenge the existence or
amount of the underlying tax liability. Section 6330(c)(2)(B)
provides:
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Last modified: March 27, 2008