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tax and additions to tax for petitioner’s tax years 1990-91.3
Johnson v. Commissioner, 117 T.C. 204, 209 (2001); Lunsford v.
Commissioner, 117 T.C. 159, 164-165 (2001).4
In Nestor v. Commissioner, supra, petitioner was provided an
Appeals Office hearing relating to 1990-97 at which he raised
only frivolous arguments. We held that respondent’s
determination to proceed with collection of the tax liabilities
assessed against petitioner for 1992-97 was not an abuse of
discretion. By order, we remanded petitioner’s 1990-91 tax years
because he did not receive notices of deficiency for 1990-91 and
at the hearing did not have an opportunity to contest the
underlying tax liabilities for 1990-91. Sec. 6330(c)(2)(B).
B. Whether Respondent’s Determination To Proceed With
Collection as to 1990-91 Was an Abuse of Discretion
Petitioner previously made frivolous arguments in the
proceedings conducted with respect to his 1992-97 years. See
Nestor v. Commissioner, supra at 167. He did not challenge the
appropriateness of respondent’s intended method of collection,
3 Although respondent determined to proceed with collection
as to petitioner’s 1990-97 tax years, we consider here only
petitioner’s 1990-91 tax years. We addressed petitioner’s 1992-
97 tax years in Nestor v. Commissioner, 118 T.C. 162 (2002).
4 At the time of trial in this case, it appeared that
respondent’s failure to offer a hearing was a jurisdictional
defect. Meyer v. Commissioner, 115 T.C. 417 (2000). However,
after trial, this Court ruled that it would no longer follow
Meyer. Lunsford v. Commissioner, 117 T.C. 159 (2001).
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