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P filed a Petition for Lien or Levy Action that
was limited to allegations challenging R’s disallowance
of the loss. Subsequently, R filed a motion for
summary judgment.
Held: Because P received the deficiency notice
and had an opportunity to dispute R’s determination, P
is statutorily barred from challenging the existence or
amount of his liability in this proceeding. Sec.
6330(c)(2)(B), I.R.C. The fact that R’s Appeals
officer considered the merits of the loss at the
administrative hearing and the further fact that the
notice of determination addressed those merits do not
constitute a waiver of the statutory bar.
Held, further, sec. 301.6320-1(e)(3), Q&A-E11, Proced.
& Admin. Regs., is reasonable and consistent with sec.
6330(c)(2)(B), I.R.C., and its validity is sustained.
Harold F. Behling, pro se.
Pamela J. Sewell, Sheara L. Gelman, and Alan Levine for
respondent.
OPINION
DAWSON, Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
and adopts the opinion of the Special Trial Judge, which is set
forth below.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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