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his 1988 Federal income tax liability. See sec. 6330(c)(2)(B).4
Because we review de novo respondent’s determination with respect
to the existence or amount of petitioner’s 1988 Federal income
tax liability, see Sego v. Commissioner, 114 T.C. 604, 610
(2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000), it is
appropriate to consider and resolve those issues at this time in
this proceeding. Remanding the case to respondent’s Appeals
Office would, more likely than not, needlessly delay the
collection of petitioner’s 1988 Federal income tax liability
(plus related additions to tax and interest), which, if the
proper amount has been assessed, is already long overdue. See
Lunsford v. Commissioner, 117 T.C. 183, 189 (2001); Thomas v.
Commissioner, T.C. Memo. 2003-231; Moore v. Commissioner, T.C.
Memo. 2003-1.
4 Sec. 6330(c)(2)(B) states:
(B) Underlying liability.--The person may also
raise at the hearing challenges to the existence or
amount of the underlying tax liability for any tax
period if the person did not receive any statutory
notice of deficiency for such tax liability or did not
otherwise have an opportunity to dispute such tax
liability.
Petitioner claims that he never received a notice of
deficiency for 1988. Respondent’s records indicate that one was
sent, but because respondent’s administrative file has been
destroyed, respondent cannot refute petitioner’s contention and
concedes that petitioner may challenge the existence or the
amount of his 1988 Federal income tax liability in this
proceeding.
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Last modified: May 25, 2011