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the tax liability or did not otherwise have an opportunity to
dispute the tax liability. Sec. 6330(c)(2)(B).
Where the validity of the underlying tax liability is
properly in issue, the Court will review the matter de novo.
Where the validity of the underlying tax is not properly at
issue, however, the Court will review the Commissioner’s
administrative determination for abuse of discretion. Sego v.
Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114
T.C. 176, 181-182 (2000).
A taxpayer may challenge a self-assessed liability reported
on his return where he has not had the opportunity to dispute the
liability. Montgomery v. Commissioner, 122 T.C. 1, 9 (2004).
However, section 6330(c)(2) only allows the taxpayer to raise
“any relevant issue relating to the unpaid tax or the proposed
levy”, not “any” issue. Frivolous challenges to the underlying
liability are not “relevant issues”. Hathaway v. Commissioner,
T.C. Memo. 2004-15.
In the instant case, the record indicates that the only
issues petitioner raised throughout the section 6330
administrative process, in his petition to this Court, and in his
response to respondent’s motions for summary judgment, were
frivolous tax protester type arguments. We do not address
petitioner’s frivolous arguments with somber reasoning and
copious citations of precedent, as to do so might suggest that
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Last modified: May 25, 2011