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Petitioner attended the hearing. He was not given an opportunity
to challenge his underlying tax liability for 1990-97 at the
hearing. At the hearing, petitioner did not challenge the
appropriateness of the intended method of collection, offer an
alternative means of collection, or raise a spousal defense to
collection.
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 penalty for 1990-97. On May 8, 2000, petitioner
filed a petition for lien or levy action under section 6320(c) or
6330(d).
D. The Prior Proceedings and Remand of Petitioner’s 1990-91 Tax
Years
In Nestor v. Commissioner, 118 T.C. 162 (2002), we held that
petitioner may not contest his underlying tax liability for tax
years 1992-97 because he received notices of deficiency for those
years, section 6330(c)(2)(B), and that respondent’s determination
to proceed with collection with respect to petitioner’s tax years
1992-97 was not an abuse of discretion. However, because
petitioner did not receive the notices of deficiency for 1990 or
1991 and was not given an opportunity to challenge his underlying
tax liability for those years at the Appeals Office hearing, we
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