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(2000). Upon the Appeals Office’s issuance of a determination
letter, the taxpayer who seeks judicial review may appeal to this
Court within 30 days of the determination. Section 6320(c)
requires that the administrative hearing be conducted pursuant to
section 6330(c), (d) (other than paragraph (2)(b) thereof), and
(e). In order to invoke judicial review of a section 6320
determination, a taxpayer must be the person liable for the tax
under section 6321 and must have received from the IRS a valid
notice of determination based on a section 6320 hearing. See
Offiler v. Commissioner, 114 T.C. 492, 498 (2000); see also Rule
330(b).
Regulations promulgated under section 6320 state that known
nominees of, or persons holding property of, the taxpayer are not
entitled to a collection due process or equivalent hearing. Sec.
301.6320-1(b)(2), Q&A-B5, Proced. & Admin. Regs. Individuals not
entitled to a section 6320 review are entitled to other forms of
review, including reconsideration by the IRS office collecting
the tax, assistance from the National Taxpayer Advocate, or an
administrative hearing before the Appeals Office under the
Collection Appeals Program. Id. Any determination resulting
from these reviews, however, is not subject to judicial review.
Id. The taxpayer for whom a nominee, transferee, or alter ego is
holding property is entitled to a hearing under section 6320.
Sec. 301.6320-1(b)(3), Example (2), Proced. & Admin. Regs.
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Last modified: March 27, 2008