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T.C. 176, 181-182 (2000). However, where the underlying tax
liability is not at issue, we review the determination to see
whether there has been an abuse of discretion. Nicklaus v.
Commissioner, 117 T.C. 117, 120 (2001). In this case,
petitioners have not disputed the merits of the underlying tax
liability.
Our Rules require petitioners to specify the facts upon
which they rely for relief under section 6330. A petition filed
under section 6330 must contain “Clear and concise lettered
statements of the facts on which the petitioner bases each
assignment of error”. Rule 331(b)(5). Any issue not raised in
the assignments of error shall be deemed to be conceded. Goza v.
Commissioner, supra at 183.5
In the entire course of this judicial proceeding,
petitioners have raised only one substantive issue that they want
to be considered; i.e., whether there was a sufficient record
showing that the taxes in issue were assessed under section 6203
and section 301.6203-1, Proced. & Admin. Regs. In their petition
to the Tax Court, petitioners alleged the following facts in
support of their position:
6. The facts upon which the Petitioner relies, as the
basis of the Petitioner’s case, are as follows:
5See also Merriweather v. Commissioner, T.C. Memo. 2001-88;
MacElvain v. Commissioner, T.C. Memo. 2000-320; Howard v.
Commissioner, T.C. Memo. 2000-319; Van Fossen v. Commissioner,
T.C. Memo. 2000-163.
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