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(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.
* * * * * * *
(d) Proceeding after hearing.--
(1) Judicial review of determination.--The person may,
within 30 days of a determination under this section, appeal
such determination–-
(A) to the Tax Court (and the Tax Court
shall have jurisdiction to hear such matter);
* * *.
In a recent opinion, Goza v. Commissioner, 114 T.C. 176
(2000), the taxpayer received a notice of deficiency and failed
to petition this Court for redetermination with respect thereto.
At the due process hearing pursuant to section 6330(b), the
taxpayer challenged the underlying deficiency on constitutional
grounds. The Commissioner issued a determination letter to the
taxpayer, and the taxpayer timely filed a petition for review
with this Court. The Court granted the Commissioner's motion to
dismiss the petition for failure to state a claim on the grounds
that the taxpayer could not challenge the underlying deficiency.
The Court held that a taxpayer who received a notice of
deficiency and failed to file a petition for redetermination of
that deficiency with this Court was precluded from later
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Last modified: May 25, 2011