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and mailed the FTL notices for each of the years in issue to the
register’s office and that on August 5, 1999, respondent issued
hearing notices for each of the years in issue to petitioners.
Ms. Fedewa repeatedly explained to petitioners that she could not
consider the underlying liabilities.
On May 18, 2000, respondent mailed Mr. Muldavin a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (notice of determination) for 1987 and petitioners a
notice of determination for 1988, 1989, and 1991. The Appeals
Office made the following determinations in the notices of
determination: (1) There were no open Tax Court cases for 1985
through 1989; (2) petitioners could not raise the amount of the
underlying liabilities as an issue; and (3) as no collection
alternatives were raised, petitioners’ request for relief from
the proposed collection action was denied.
OPINION
Petitioners received statutory notices of deficiency for
each of the years in issue. Accordingly, petitioners cannot
contest the underlying deficiencies for 1987, 1988, 1989, and
1991. Sec. 6330(c)(2)(B); Sego v. Commissioner, 114 T.C. 604,
610-611 (2000); Goza v. Commissioner, 114 T.C. 176, 182-183
(2000).
Where the validity of the underlying tax liability is not
properly in issue, we review respondent’s determination for an
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