Terry Hiram Pierson - Page 7




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          hearing unless the taxpayer did not receive a notice of                     
          deficiency for the taxes in question or did not otherwise have an           
          earlier opportunity to dispute such tax liability.  The taxpayer            
          in Goza had received a notice of deficiency, yet failed to file a           
          petition for redetermination with the Court.  When the taxpayer             
          subsequently attempted to use the Court's collection review                 
          procedure as a forum to assert frivolous and groundless                     
          constitutional arguments against the Federal income tax, the                
          Court dismissed the petition for failure to state a claim upon              
          which relief can be granted.                                                
               As was the case in Goza v. Commissioner, supra, we are                 
          satisfied that petitioner received a notice of deficiency, failed           
          to file a petition for redetermination with the Court, and has              
          attempted to contest his liability in this collection review                
          proceeding by raising frivolous and groundless arguments that he            
          is not liable for Federal income tax.  Under the circumstances,             
          section 6330(c)(2)(B) clearly provides that petitioner was barred           
          from contesting the existence or amount of his tax liability                
          before the Appeals Office.  Petitioner failed to raise a spousal            
          defense or challenge respondent's proposed levy by offering a               
          less intrusive means for collecting his tax liability in either             
          the Appeals Office hearing or in his petition for review filed              
          with the Court.  See sec. 6330(c)(2)(A).  These issues are now              
          deemed conceded.  See Rule 331(b)(4).  In the absence of a                  






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