Michael J. Roberts - Page 9




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                         did not receive any statutory notice of deficiency            
                         for such tax liability or did not otherwise have              
                         an opportunity to dispute such tax liability.                 
               Once the Appeals officer has issued a determination                     
          regarding the disputed collection action, section 6330(d) allows             
          the taxpayer to seek judicial review in the Tax Court or a                   
          District Court.  In considering whether taxpayers are entitled to            
          any relief from the Commissioner’s determination, this Court has             
          established the following standard of review:                                
               where the validity of the underlying tax liability is                   
               properly at issue, the Court will review the matter on                  
               a de novo basis.  However, where the validity of the                    
               underlying tax liability is not properly at issue, the                  
               Court will review the Commissioner’s administrative                     
               determination for abuse of discretion. [Sego v.                         
               Commissioner, 114 T.C. 604, 610 (2000).]                                
          II.  Review of Underlying Tax Liabilities                                    
               With respect to the case at bar, the initial inquiry is                 
          whether petitioner received the notice of deficiency sent on May             
          19, 1994.  If petitioner did receive such notice, he was                     
          previously afforded an opportunity to challenge his underlying               
          tax liabilities and failed to do so.  Consequently, his                      
          underlying tax liabilities would not properly be at issue in this            
          proceeding.  See Sego v. Commissioner, supra at 609-610; Goza v.             
          Commissioner, 114 T.C. 176, 180-183 (2000).                                  
               In his petition, petitioner contends that he never received             
          the statutory notice.  His trial memorandum, however, contains               
          the recitation set forth below:                                              






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