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Where the validity of the underlying tax liability is
properly at issue, the Court will review the matter on a de novo
basis. Where the validity of the underlying tax liability is not
properly at issue, the Court will review the administrative
determination of the Appeals Office of the Internal Revenue
Service for abuse of discretion. Sego v. Commissioner, 114 T.C.
604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 181-182
(2000).
Respondent concedes that petitioner did not receive a notice
of deficiency for any of her taxable years 1987, 1988, or 1989
and did not otherwise have an opportunity to dispute her tax
liability for any of those years. Petitioner properly raised as
an issue at her Appeals Office hearing whether she is liable for
the additions to tax under section 6651(a)(1) and (2) for each of
the years 1987, 1988, and 1989. See sec. 6330(c)(2)(B). We
shall review on a de novo basis respondent’s determinations in
the notice of determination that petitioner is liable for the
additions to tax under section 6651(a)(1) and (2) for each of
those years. If we find that petitioner is liable for those
additions to tax, we shall review for abuse of discretion respon-
dent’s determinations in the notice of determination to proceed
to collect those additions to tax. We shall also review for
4(...continued)
to abate interest under sec. 6404(e).
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