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In accordance with the foregoing, the Appeals Office must
make a collection determination after reviewing the matters
prescribed in section 6330(c)(1) and (2) and considering whether
the proposed collection action balances the need for efficient
collection of taxes with the legitimate concern of the taxpayer
that the collection be no more intrusive than necessary. Sec.
6330(c)(3).
After the Appeals Office makes a determination under section
6330(c), the taxpayer may petition the Tax Court for review.
Sec. 6330(d). If the taxpayer’s underlying tax liability is
properly at issue, we review any determination regarding the
underlying tax liability de novo. Sego v. Commissioner, 114 T.C.
604, 610 (2000). We review any other administrative
determinations regarding the proposed collection action for abuse
of discretion. Id.
Analysis
As previously discussed, on May 22, 2002, the Court entered
an agreed decision at docket No. 9419-01 that petitioner was
liable for a deficiency of $34,163 for the taxable year 1998, as
4(...continued)
respect to which subsection (d)(2)(B) applies.
Sec. 6330(d)(2)(B) provides that the Office of Appeals retains
jurisdiction with respect to any determination made under sec.
6330 if the taxpayer requests a subsequent hearing, after
exhausting all administrative remedies, to raise an issue that a
change in his or her circumstances affects the determination.
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Last modified: March 27, 2008