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OPINION
I. In General
The issues we consider here arise in connection with
respondent’s determination to proceed with collection and the
procedures under section 6330. Petitioners sought to contest the
underlying merits of the liability for all 3 years under
consideration. Further, they contend that this Court does not
have jurisdiction over their 1995 tax year. Finally, petitioners
contend that there was an abuse of discretion in respondent’s
determination to proceed with collection of the outstanding
liabilities.
II. Jurisdiction Over the 1995 Tax Year
This Court has jurisdiction to review the Commissioner’s
proposed collection action in lien and levy cases where we have
jurisdiction over the underlying tax liability. Sec. 6330(d);
Moore v. Commissioner, 114 T.C. 171, 175 (2000). Respondent
contends that we have jurisdiction over petitioners’ 1995 tax
year because the underlying liability is based upon respondent’s
determination of a deficiency in self-employment tax. This
Court’s jurisdiction over self-employment tax deficiencies is
well established. See Philbin v. Commissioner, 26 T.C. 1159
(1956).
Conversely, petitioners contend that respondent’s self-
employment tax determination was converted to employment tax
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Last modified: May 25, 2011