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must decide whether petitioners’ underlying tax liability is at
issue. A taxpayer may challenge “the existence or amount of the
underlying tax liability for any tax period 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.” Sec. 6330(c)(2)(B).
At the hearing, petitioners questioned whether the
assessment had been made within the limitations period.
Raising the issue of whether the limitations period has expired
constitutes a challenge to the underlying tax liability. Boyd
v. Commissioner, 117 T.C. 127 (2001); see also MacElvain v.
Commissioner, T.C. Memo. 2000-320.
Under section 6330(c)(2)(B), the underlying liability is
properly at issue if the taxpayer did not receive any statutory
notice of deficiency or did not otherwise have an opportunity to
dispute the tax liability. Goza v. Commissioner, 114 T.C. 176,
181 (2000). An opportunity to dispute a liability includes a
prior opportunity for a conference with Appeals that was offered
either before or after the assessment of the liability. Sego v.
Commissioner, supra at 609-610.
In the instant case, respondent’s assessment was the result
of petitioners’ voluntarily filed amended return. No notice of
deficiency was issued to petitioners, and petitioners have not
otherwise had an opportunity to dispute the tax liability.
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