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controversy and incarceration involving the NLRB. For reasons
that petitioner has not explained, he believes that the
outstanding tax liabilities determined by respondent are somehow
connected to the NLRB matter and that respondent has joined in a
Governmentwide conspiracy against him and his family.
Considering petitioner’s contentions, we proceed to consider
whether, in the circumstances of this case, there was an abuse of
discretion by respondent in deciding to proceed with collection.
1. Was Petitioner Entitled To Challenge the Underlying Tax
Liability?
Under section 6330(c)(2)(B), a taxpayer may challenge the
“underlying tax liability * * * if * * * [the taxpayer] did not
receive any statutory notice of deficiency for such tax liability
or did not otherwise have an opportunity to dispute such tax
liability.” Respondent mailed, by certified mail, a statutory
notice to petitioner, but petitioner did not claim the notice
after several attempts at delivery by the U.S. Postal Service.
Section 6330(c)(2)(B) generally conditions the right to challenge
the underlying tax liability on a taxpayer’s not receiving a
notice or having an opportunity to dispute the liability.
In this case, respondent mailed a statutory notice to
petitioner, but it was not claimed. So we must consider whether
that situation reconciles with the section 6330(c)(2)(B)
condition that a taxpayer “did not receive any statutory notice
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Last modified: May 25, 2011