Joseph T. Tornichio - Page 9




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          Generally, the proposed levy actions are suspended for the                  
          pendency of the hearing and any judicial appeals therein.  Sec.             
          6330(e)(1).                                                                 
          B.   Petitioner’s Contentions                                               
               1.  Underlying Tax Liability                                           
               Petitioner contends that he was improperly precluded at his            
          Appeals Office hearing from challenging his underlying tax                  
          liability for the 3 tax years at issue.  He bases this claim on             
          the Appeals officer’s refusal to engage in a colloquy with him              
          regarding his frivolous protestations about the existence of any            
          legal requirement to pay income taxes, and on his allegation that           
          the notices of deficiency for the years at issue were invalid               
          because they were not issued by the Secretary, and because he was           
          not given a copy of the order delegating authority from the                 
          Secretary to the Director of the Service Center who issued them.            
               A taxpayer may contest the existence or amount of the                  
          underlying tax liability at an Appeals Office hearing only if the           
          taxpayer did not receive any statutory notice of deficiency for             
          the tax liability or did not otherwise have an opportunity to               
          dispute the tax liability.  Sec. 6330(c)(2)(B); see Sego v.                 
          Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114           
          T.C. 176, 180-181 (2000).  Petitioner received notices of                   
          deficiency for the 3 tax years at issue.  Petitioner did not                
          seek redetermination of the deficiencies in this Court.  He did,            






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