- 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 justiciable
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011