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Held: P may not contest his underlying tax liability
for tax years 1992-97 because P received notices of
deficiency for those years. Sec. 6330(c)(2)(B).
Held, further, R’s determination to proceed with
collection with respect to P’s tax years 1992-97 was not an
abuse of discretion.
Michael E. Nestor, pro se.
David C. Holtz, for respondent.
COLVIN, Judge: On April 7, 2000, respondent sent petitioner
a Notice of Determination Concerning Collection Action(s) Under
Sections 6320 and/or 6330 (the lien or levy determination), in
which respondent determined to proceed with collection of
deficiencies in petitioner’s income tax, additions to tax,
interest, and the frivolous return penalty1 for 1990 through 1997
(1990-97).
In this opinion, we decide:
(1) Whether petitioner may contest his underlying tax
liability for tax years 1992-97. We hold that he may not.
(2) Whether respondent’s determination to proceed with
collection with respect to petitioner’s tax years 1992-97 was an
abuse of discretion. We hold that it was not.
1 We will dismiss for lack of jurisdiction the portion of
this case that relates to the frivolous return penalties for tax
years 1992-97. Van Es v. Commissioner, 115 T.C. 324, 328-329
(2000).
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