Emil P. Tolotti, Jr. - Page 10

                                       - 10 -                                         
          alternative means of collection.  Section 6330(c)(2)(B) provides            
          that neither the existence nor the amount of the underlying tax             
          liability can be contested at an Appeals Office hearing unless              
          the person did not receive a notice of deficiency or did not                
          otherwise have an earlier opportunity to dispute such tax                   
          liability.  Goza v. Commissioner, 114 T.C. 176 (2000).  Section             
          6330(d) provides for judicial review of the administrative                  
          determination in the Tax Court or Federal District Court.                   
               Petitioner contends that respondent’s Motion for Summary               
          Judgment, as supplemented, should be denied on the ground that              
          material issues of fact remain in dispute with regard to the                
          statutory basis for his tax liability and the integrity of the              
          Appeals Office hearing.  As our summary of the amended petition             
          reveals, petitioner’s primary position is that the assessment               
          made against him is invalid because respondent failed to                    
          demonstrate that he is liable for Federal income taxes.                     
               Petitioner’s argument is untenable for two reasons.  First,            
          there is no dispute in this case that petitioner received the               
          notice of deficiency dated May 8, 1998, and disregarded the                 
          opportunity to file a petition for redetermination with this                
          Court.  Under the circumstances, section 6330(c)(2)(B) bars                 
          petitioner from challenging the existence or the amount of his              
          underlying tax liability for 1995 in this collection review                 

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011