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Petitioner received a notice of deficiency for the tax year
1999 and thus may not dispute the underlying deficiency for that
year.4 For the remaining tax years, petitioner had the
opportunity at the section 6320 hearing to challenge the
underlying tax liabilities but did not. “This statutory
preclusion is triggered by the opportunity to contest the
underlying liability, even if the opportunity is not pursued.”
Bell v. Commissioner, 126 T.C. 356, 358 (2006); Goza v.
Commissioner, supra at 182-183. Accordingly, we review
respondent’s determination for abuse of discretion.
Section 6159 authorizes the Secretary to enter into a
written installment agreement with a taxpayer if such an
agreement will facilitate the full or partial collection of the
tax liability. Section 7122(a) permits the Secretary to
compromise tax liabilities. Section 7122(c) requires the
Secretary to prescribe guidelines for evaluating offers in
compromise and to “develop and publish schedules of national and
local allowances designed to provide that taxpayers entering into
a compromise have an adequate means to provide for basic living
expenses.” Sec. 7122(c)(1) and (2)(A).
4 Furthermore, petitioner already petitioned this Court for
redetermination of the deficiency for 1999. As mentioned supra
p. 3, that case resulted in a stipulated decision, and respondent
assessed the deficiency stipulated in that decision.
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Last modified: March 27, 2008