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under this section before such levy is made.
* * *
* * * * * * *
(b) Right to Fair Hearing.--
(1) In general.--If the person requests
a hearing * * *, such hearing shall be held
by the Internal Revenue Service Office of
Appeals.
Pursuant to the Court’s holding in Lunsford v. Commissioner,
117 T.C. (2001) (Lunsford II), we confine our analysis solely
to the issues raised in the petition. The only issue that we
understand petitioner to have raised in the petition concerns
either: (1) The amount and/or existence of the underlying tax
liability for 1996 (the only year in issue with a liability) or
(2) an offer to compromise the $8,422.16 by paying nothing.
Pursuant to Lunsford II, we consider petitioner to have abandoned
all other allegations of error which he might have set forth in
this petition, including, in particular, any allegation that his
hearing with the revenue agent was improper by virtue of the fact
that section 6330(b)(1) requires explicitly that a “hearing
[under section 6330] shall be held by the Internal Revenue
Service Office of Appeals.”
As to the first of the two issues possibly raised in the
petition, it is well settled in this Court that the taxpayer
cannot challenge the amount and/or existence of an underlying tax
liability where the taxpayer receives a notice of deficiency.
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Last modified: May 25, 2011