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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
proceeding.
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Last modified: May 25, 2011