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underlying liability for all of those years. See sec.
6330(c)(2)(B) (taxpayer may challenge amount of underlying tax
liability if taxpayer did not receive notice of deficiency for
period); Landry v. Commissioner, 116 T.C. 60, 62 (2001).
However, petitioner has done so only in the most minimal way,
alleging that he does not understand how he can owe so much, but
without offering any credible evidence or challenging that he is
liable for the amounts he reported late.
C. The Levy Action
We have jurisdiction to review respondent’s determination to
proceed with the levy action on an abuse of discretion basis.
See sec. 6330(d); Goza v. Commissioner, 114 T.C. 176, 181-182
(2000); H. Conf. Rept. 105-599, at 266 (1998), 1998-3 C.B. 755,
1020. Petitioner contends that he cannot pay the taxes that are
due, but he is willing to forgo income tax refunds to which he
may be entitled for the current and future years. He testified
that he had offered to pay respondent $50 per month, but he did
not show why that amount would be appropriate. He offered no
credible evidence showing that respondent’s determination was an
abuse of discretion. Thus, we conclude that petitioner is not
entitled to relief.
Decision will be entered
for respondent.
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Last modified: May 25, 2011