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conclude that there are no genuine issues of material fact
regarding the questions raised in respondent’s motion.
A taxpayer may raise challenges to the existence or the
amount of the taxpayer’s underlying tax liability if the taxpayer
did not receive a notice of deficiency or did not otherwise have
an opportunity to dispute the tax liability. Sec. 6330(c)(2)(B).
Where the validity of the underlying tax liability is properly
placed at issue, the Court will review the matter on a de novo
basis. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.
Commissioner, 114 T.C. 176, 181-182 (2000).
With respect to petitioner’s taxable year 1995, petitioner
received a notice of deficiency, but he did not file a petition
with respect to that notice. On the instant record, we find that
petitioner may not challenge the existence or the amount of
petitioner’s unpaid liability for 1995.
With respect to petitioner’s taxable year 1999, petitioner
did not receive a notice of deficiency. The record in this case
establishes that petitioner filed a 1999 return in which he
reported total income of $9,269 and total tax of $3,872. When
petitioner filed his 1999 return, he did not pay the amount of
tax that he owed for that year. Respondent based petitioner’s
assessment with respect to his taxable year 1999 on petitioner’s
1999 return. At the Appeals Office hearing, petitioner provided
the Appeals officer with a copy of an amended 1999 return in
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