- 7 - deficiency, but he did not file a petition with respect to that notice. On the instant record, we find that petitioner may not challenge the underlying tax liability for any of his taxable years 1993, 1994, or 1995. See sec. 6330(c)(2)(B).2 Where, as is the case here, the validity of the underlying tax liability is not properly placed at issue, the Court will review the determination of the Commissioner of Internal Revenue for abuse of discretion.3 Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 182 (2000). In support of his position that respondent may not proceed with the collection action as determined in the notice of deter- mination with respect to his taxable years 1993, 1994, and 1995, petitioner argues that respondent did not comply with the collec- tion procedures set forth in the Code. On the instant record, we find that respondent complied with the applicable collection procedures. See sec. 6320. Based upon our examination of the entire record before us, we find that respondent did not abuse respondent’s discretion in determining to proceed with the collection action as determined in the notice of determination with respect to petitioner’s 2All section references are to the Internal Revenue Code (Code) in effect at all relevant times. 3Assuming arguendo that petitioner had properly placed at issue the validity of the respective underlying tax liabilities for his taxable years 1993, 1994, and 1995, on the record before us, we find that such liabilities are valid.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011