- 9 -
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:
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011