Michael E. Nestor - Page 7




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          Director and also to the Director of the Service Center who                 
          issued the notices of deficiency in this case.  See Stamos v.               
          Commissioner, 95 T.C. 624, 630-631 (1990), affd. without                    
          published opinion 956 F.2d 1168 (9th Cir. 1992); Kellogg v.                 
          Commissioner, 88 T.C. 167, 172 (1987); Perlmutter v.                        
          Commissioner, 44 T.C. 382, 385 (1965), affd. 373 F.2d 45 (10th              
          Cir. 1967); secs. 301.6212-1(a), 301.7701-9(b), Proced. & Admin.            
          Regs.  A taxpayer may contest the existence or amount of the                
          underlying tax liability at the section 6330(b) hearing only if             
          the taxpayer did not receive a notice of deficiency for such tax            
          liability or did not otherwise have an opportunity to dispute               
          such tax liability.  Sec. 6330(c)(2)(B).  Section 6330(c)(2)(B)             
          bars petitioner from contesting the existence or amount of his              
          tax liabilities for 1992-97 because he received notices of                  
          deficiency for those years.                                                 
          B.   Whether Respondent’s Determination To Proceed With                     
               Collection as to Petitioner’s 1992-97 Tax Years Was an Abuse           
               of Discretion                                                          
               The Appeals officer verified that the Internal Revenue                 
          Service (IRS) had met the requirements of any applicable laws and           
          administrative procedures.  See sec. 6330(c)(1); sec. 301.6330-             
          1(e)(1), Proced. & Admin. Regs.  The second sentence of section             
          6203 provides that the Secretary shall, upon request of the                 
          taxpayer, provide the taxpayer a copy of the record of                      
          assessment.                                                                 






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