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tax deficiency and additions to tax.
Pursuant to section 6330(c)(2)(A), a taxpayer may raise at
the Appeals hearing any relevant issue with regard to the
Commissioner’s collection activities, including spousal defenses
to collection, challenges to the appropriateness of the
Commissioner’s intended collection activities, and possible
alternative means of collection. See Sego v. Commissioner, 114
T.C. 604, 609 (2000); Goza v. Commissioner, supra at 180.
If a taxpayer has been issued a notice of deficiency or had the
opportunity to litigate the underlying tax liability, however,
the taxpayer is precluded from challenging the existence or
amount of the underlying tax liability. See sec. 6330(c)(2)(B);
Sego v. Commissioner, supra at 609-611; Goza v. Commissioner,
supra at 180-181, 183-184. Moreover, the taxpayer is precluded
from relitigating issues raised and considered in any previous
Appeals hearing or in any other administrative or judicial
proceeding in which the taxpayer participated meaningfully. See
sec. 6330(c)(4).15
As to the tax deficiency and additions to tax for 1990,
petitioner’s liability is established by the stipulated decision
entered by this Court.16 The bankruptcy court considered and
15 Sec. 6330(c)(4), however, does not apply in certain
limited circumstances. See sec. 6330(d)(2).
16 The doctrine of res judicata, which applies to a
stipulated decision, precludes relitigation of the issues
involved in that tax litigation. See Cincinnati Transit Inc. v.
(continued...)
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