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6330(c)(2)(B) allows challenges to the existence or amount of the
underlying tax liability only if the person did not receive a
notice of deficiency or have an opportunity to dispute the
liability.3
Section 6330(d) provides for judicial review of the
Commissioner’s administrative determination. Where the validity
of the underlying tax liability is properly in issue, this Court
reviews the matter de novo. Davis v. Commissioner, 115 T.C. 35,
39 (2000).
Is Respondent Time Barred From Collecting Petitioner’s Tax
Liabilities for 1989 and 1990?
Petitioner contends that respondent is time barred from
collecting his Federal income tax liabilities for taxable years
1989 and 1990. We review this matter de novo. See MacElvain v.
Commissioner, T.C. Memo. 2000-320 (a claim that the limitations
period has expired constitutes a challenge to the underlying tax
liability).
The amount of any Federal income tax imposed generally must
be assessed within 3 years after a Federal income tax return is
filed. Sec. 6501(a). Where the assessment of Federal income tax
is made within the relevant period of limitations, the tax may be
collected by levy if the levy is made within 10 years after the
3 Respondent does not contest that petitioner received no
notice of deficiency for any year in issue and otherwise had no
opportunity to dispute the underlying tax liability.
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Last modified: May 25, 2011