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petitioners are barred from challenging the existence or amount
of their tax liability for 1996 and 1997. Goza v. Commissioner,
supra at 182-183; Sego v. Commissioner, supra at 610.
The notice of determination that the Appeals Office issued
to the taxpayer husband in Sego v. Commissioner, supra at 605,
stated in part, as follows:
Challenges to the existence or amount of liability
were raised * * *
* * * * * * *
The assessments are deemed correct because you have
failed to present any credible evidence to overcome the
Commissioner’s presumption of correctness. * * *
In Sego v. Commissioner, supra, this Court held, inter alia, that
section 6330(c)(2)(B) barred the taxpayers from challenging the
existence or amount of their underlying tax liability in the
judicial proceeding.
In short, petitioners are statutorily barred from
challenging the existence or amount of their income tax liability
for 1996 and 1997 in this proceeding. Petitioners have failed to
raise a spousal defense, make a valid challenge to the
appropriateness of respondent’s intended collection action, or
offer alternative means of collection. These issues are now
deemed conceded. Rule 331(b)(4). Accordingly, in the absence of
a valid issue for review, we conclude that respondent is entitled
to judgment as a matter of law sustaining the notice of
determination dated April 15, 2002.
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