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additions to tax and sustained the proposed levy to collect the
remainder of liability.
OPINION
In a proceeding commenced under section 6330(d), the Court
applies a de novo standard to redetermine a taxpayer’s underlying
tax liability, when and if at issue, and an abuse of discretion
standard to review certain other administrative determinations of
the Commissioner. Sego v. Commissioner, 114 T.C. 604, 610
(2000). Section 6330(c)(2)(B) provides that a taxpayer’s
underlying tax liability may only be at issue if he or she “did
not receive any statutory notice of deficiency for such tax
liability or did not otherwise have an opportunity to dispute
such tax liability.”
Here, petitioner received notices of deficiency for 1991 and
1992 and had opportunity to dispute his liability for those
years. His underlying tax liability is therefore not in issue.
Petitioner’s sole argument in this proceeding concerns his right
to offset his tax and interest liability for those years with his
claimed refund for 1990. By way of an Order dated July 24, 2002,
we dismissed petitioner’s allegations with respect to 1990 as the
credit or refund of any Federal income tax withheld by his or his
wife’s employer for 1990 would be time barred. Under section
6511(b)(2)(A), as applicable herein, petitioner’s credit or
refund of tax paid for 1990 is limited to the portion of that tax
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Last modified: May 25, 2011