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On October 29, 1998, respondent mailed petitioner a notice
of deficiency for 1997 (notice of deficiency). Petitioner,
however, did not receive the notice of deficiency. On February
21, 1999, respondent assessed the tax liability determined in the
notice of deficiency.
On October 14, 1999, respondent mailed petitioner a Final
Notice - Notice of Intent to Levy and Notice of Your Right to a
Hearing, Letter 1058, (notice of intent to levy) with regard to
petitioner’s 1997 tax liability. On October 19, 1999, petitioner
filed a Request for a Collection Due Process Hearing, Form 12153,
stating that he was not liable for the taxes set forth in the
notice of intent to levy. On September 28, 2000, respondent
issued to petitioner a notice of determination determining to
proceed with collection for 1997.
OPINION
Respondent concedes that petitioner did not receive the
notice of deficiency for 1997 and that he was entitled to contest
the underlying tax liability for 1997. Accordingly, we shall
review petitioner’s underlying tax liability for 1997. Goza v.
Commissioner, 114 T.C. 176 (2000). Where the underlying tax
liability is properly at issue, we review that issue on a de novo
basis. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.
Commissioner, supra at 181. The issues regarding petitioner’s
underlying tax liability are whether petitioner was entitled to
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