- 6 -
one reflecting changes to his account for 1987 and the other
reflecting changes to his account for 1989. The notice for 1987
credited petitioner’s account $2,346 for tax withheld and abated
$3,260.71 in interest. The notice for 1989 credited petitioner’s
account $278 for tax withheld.
Unpaid Balance
As of March 11, 2002, petitioner had unpaid income tax
liabilities, including penalties and interest, for 1987 and 1989
of $3,213.73 and $9,070.31, respectively.
OPINION
Pursuant to section 6330(c)(2)(A), a taxpayer may raise at
the section 6330 hearing any relevant issue with regard to the
Commissioner’s collection activities, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and alternative means of collection. Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114
T.C. 176, 180 (2000). If a taxpayer received a statutory notice
of deficiency for the years in issue or had the opportunity to
litigate the underlying tax liability, the taxpayer is precluded
from challenging the existence or amount of the underlying tax
liability. Sec. 6330(c)(2)(B); Sego v. Commissioner, supra at
610-611; Goza v. Commissioner, supra at 182-183. Additionally, a
taxpayer is precluded from relitigating issues raised and
considered in any previous Appeals hearing or any other
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011