126 T.C. No. 18
UNITED STATES TAX COURT
GREG A. BELL, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10388-05L. Filed May 22, 2006.
R issued P a notice of intent to levy relating to
P’s 1997 tax liability. P timely requested a hearing
to dispute the underlying tax liability but R informed
P that P’s liability could not be contested. Because P
did not receive a notice of deficiency, however, he was
entitled, pursuant to sec. 6330(c)(2)(B), I.R.C., to
challenge the liability. R mailed P a notice of
determination, but P did not file a petition with the
Court or otherwise challenge the notice of
determination. R mailed P a notice of Federal tax lien
relating to the 1997 liability. P requested another
hearing, and R informed P that the liability could not
be challenged because P had a prior opportunity to
dispute the liability. R then mailed P a second notice
of determination relating to the 1997 liability.
Held: P, after the first notice of determination
was issued, had the opportunity to file a petition with
this Court and dispute the 1997 liability. Thus, R did
not abuse his discretion, and P was precluded from
subsequently challenging the underlying liability.
Sec. 6330(c)(2)(B), I.R.C.
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