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You failed to petition the Tax Court after statutory
notices of deficiency were mailed to you.
The only legal requirements before taking general
collection enforcement actions are the notice and
demand, the notice of intent to levy, and the notice of
right to collection due process hearing. With the best
information available, it is determined the
requirements of various applicable law and
administrative procedures have been met. All legal and
procedural requirements and the levies proposed were
appropriate under the circumstances.
OPINION
Where the validity of the underlying tax liability is
properly at issue in an appeal brought under section 6330(d), the
Court will review the taxpayer’s liability under the de novo
standard. Where the underlying liability is not at issue, the
Court will review the Commissioner’s administrative determination
for abuse of discretion. Sego v. Commissioner, 114 T.C. 604, 610
(2000). To determine which standard of review applies, the Court
must decide whether petitioner’s underlying tax liability is at
issue. A taxpayer may challenge “the existence or amount of the
underlying tax liability for any tax period if the * * *
[taxpayer] did not receive any statutory notice of deficiency for
such tax liability or did not otherwise have an opportunity to
dispute such tax liability.” Sec. 6330(c)(2)(B).
Petitioner’s sole allegation in his petition is that
respondent’s determination is incorrect in that it fails to
reflect certain deductions. Petitioner alleged in his opening
statement that the notices of deficiency were not mailed to his
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Last modified: May 25, 2011