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administrative or judicial proceeding in which the taxpayer
meaningfully participated. Sec. 6330(c)(4); Katz v.
Commissioner, 115 T.C. 329, 339 (2000).
Petitioner received a notice of deficiency for 1987 and
1989, and he litigated the underlying tax liability in this
Court. Wright v. Commissioner, T.C. Memo. 1998-224, affd.
without published opinion 173 F.3d 848 (2d Cir. 1999).
Accordingly, petitioner cannot contest the underlying tax
liability for 1987 and 1989.3 Sec. 6330(c)(2)(B); Katz v.
Commissioner, supra at 339-340; Sego v. Commissioner, supra at
610-611; Goza v. Commissioner, supra at 182-183. Where the
validity of the underlying tax liability is not properly in
issue, we review the Commissioner’s determination for an abuse of
discretion. Sego v. Commissioner, supra at 610.
Did Petitioner Raise Interest Abatement at the Section 6330
Hearing?
The parties disagree on whether petitioner raised the issue
of interest abatement at the section 6330 hearing. Petitioner
argues that he raised the issue of interest abatement in his
request for a hearing and at the section 6330 hearing.
Respondent contends that he did not.
If, as part of a section 6330 proceeding, a taxpayer makes a
3 The doctrine of res judicata also precludes relitigation
of the issues decided in petitioner’s underlying tax case. Katz
v. Commissioner, 115 T.C. 329, 240, n.16 (2000).
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