- 4 - (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 laterPage: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011