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including a liability reported on the taxpayer’s original return,
if the taxpayer “did not receive any statutory notice of
deficiency for such tax liability or did not otherwise have an
opportunity to dispute such tax liability.” Sec. 6330(c)(2)(B);
see also Urbano v. Commissioner, 122 T.C. 384, 389-390 (2004);
Montgomery v. Commissioner, 122 T.C. 1, 9-10 (2004).
At the conclusion of the hearing, the AO must determine
whether and how to proceed with collection. The AO must
consider: (1) The Secretary’s verification that the requirements
of applicable law or administrative procedure have been met; (2)
issues raised by the taxpayer at the hearing, including
challenges to the appropriateness of the collection action and
any collection alternatives proposed by the taxpayer; and (3)
whether any proposed collection action balances the need for the
efficient collection of taxes with the legitimate concern of the
taxpayer that the collection action be no more intrusive than
necessary. See sec. 6330(c)(3).
This Court has jurisdiction under section 6330 to review the
Commissioner’s administrative determinations. Sec. 6330(d); see
Iannone v. Commissioner, 122 T.C. 287, 290 (2004). Where the
underlying tax liability is properly at issue, we review the
determination de novo. Goza v. Commissioner, 114 T.C. 176, 181-
182 (2000). Where the underlying tax liability is not at issue,
we review the determination for abuse of discretion. Id. at 182.
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Last modified: March 27, 2008