- 7 -7 Petitioner filed an Amended Petition for lien or levy action under section 6320(c) or 6330(d) on September 19, 2000. Discussion Section 6330(c)(2)(B) provides: (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. We have previously found as a fact that petitioner refused delivery of the statutory notice of deficiency for 1995, mailed to him on April 29, 1998. Petitioner did not petition this Court from the April 29, 1998, notice. He is, therefore, by law, prohibited from challenging his 1995 Federal income tax liability in a section 6330 hearing or proceeding. See Sego v. Commissioner, supra. Because petitioner is prohibited from challenging his 1995 Federal income tax liability in such a hearing or proceeding, his underlying 1995 Federal income tax liability is not properly at issue in this case. Goza v. Commissioner, 114 T.C. 176 (2000). Conclusion Because petitioner is prohibited from challenging his underlying 1995 Federal income tax liability and penalty in this proceeding, and because petitioner raises no other justiciablePage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011