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and possible 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 taxpayer did not receive a notice of
deficiency for the taxes in question or did not otherwise have an
earlier opportunity to dispute such tax liability. The taxpayer
in Goza had received a notice of deficiency, yet failed to file a
petition for redetermination with the Court. When the taxpayer
subsequently attempted to use the Court’s collection review
procedure as a forum to assert frivolous and groundless
constitutional arguments against the Federal income tax, the
Court dismissed the petition for failure to state a claim upon
which relief can be granted.
As was the case in Goza v. Commissioner, supra, petitioners
received a notice of deficiency for the year in issue and failed
to file a timely petition for redetermination with the Court. It
follows that section 6330(c)(2)(B) bars petitioners from
challenging the existence or amount of their underlying tax
liability in this collection review proceeding. Even if
petitioners were permitted to challenge their underlying tax
liability, their argument that respondent cannot assess an amount
in excess of that reported in their tax return is frivolous and
groundless.
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Last modified: May 25, 2011