- 15 -
through 1995 in this collection review proceeding. See Goza v.
Commissioner, supra.
In particular, petitioner's claim that the period of
limitations for assessment and collection has expired for the
years in question represents an impermissible challenge to the
existence of the underlying tax liability. Petitioner’s claim
constitutes an affirmative defense that should have been raised
in a petition for redetermination filed pursuant to section
6213(a). See Rule 39; Badger Materials, Inc. v. Commissioner, 40
T.C. 1061, 1063 (1963). Consistent with section 6330(c), we hold
that petitioner may not raise such claim in this proceeding.
To reflect the foregoing,
An appropriate order
will be issued granting
respondent’s Motion for
Partial Summary Judgment,
as supplemented.
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