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Goza v. Commissioner, 114 T.C. 176, 181-182 (2000). Where the
existence or amount of underlying tax liability is not properly
at issue, we review the determination for abuse of discretion.
Sego v. Commissioner, supra at 610; Goza v. Commissioner, supra
at 181-182.
With respect to tax year 1996, petitioners received a notice
of deficiency as reflected by the fact that they attached the
first page of that notice to their prior petition to this Court.
Accordingly, petitioners are not entitled to challenge their
underlying tax liability for 1996. Petitioners consented to the
assessment of their 1998 tax and are not challenging their
underlying liability for that year. Therefore, we review the
Appeals officer’s determination for abuse of discretion.
The notice of determination states that the only challenge
at the hearing was to the existence or amount of the 1996 tax
liability. At trial, petitioners did not dispute this statement,
and no collection alternatives, challenges to the appropriateness
of the NFTL filing, or spousal defenses were raised at the
hearing or at the trial. Accordingly, we hold that the Appeals
officer’s determination that the filing of the NFTL was
appropriate was not an abuse of discretion.
Decision will be entered
for respondent.
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Last modified: May 25, 2011