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alternatives, which may include the
posting of a bond, the substitution
of other assets, an installment
agreement, or an offer-in-
compromise.
(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.
Pursuant to section 6330(d)(1), within 30 days of the issuance of
the notice of determination, the taxpayer may appeal that
determination to this Court if we have jurisdiction over the
underlying tax liability. If we do not have jurisdiction over
the underlying tax liability, then the appeal is to be made to a
U.S. District Court. See sec. 6330(d)(1).
Respondent interprets the petition as seeking review of the
section 6702 frivolous return penalties and not the “unpaid
income tax assessment.” Petitioner does not object to that
interpretation of the petition. After reviewing the petition and
the record, we conclude that petitioner seeks review of all of
respondent’s collection activities with regard to the section
6702 frivolous return penalties assessed, including related
interest.
We view the references to “$1,000" and “two frivolous tax
return penalties” in the petition as petitioner’s attempt to
contest respondent’s prior collection activities which were not
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Last modified: May 25, 2011