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record, we find that petitioner may not challenge the existence
or the amount of petitioner’s unpaid liability for 1998. See
sec. 6330(c)(2)(B); Sego v. Commissioner, 114 T.C. 604, 610-611
(2000); Goza v. Commissioner, 114 T.C. 176, 182-183 (2000).
Where, as is the case here, the validity of the underlying
tax liability is not properly placed at issue, the Court will
review the determination of the Commissioner of Internal Revenue
for abuse of discretion. Sego v. Commissioner, supra at 610;
Goza v. Commissioner, supra at 181-182.
As was true of petitioner’s attachment to his 1998 return,
petitioner’s March 6, 2000 letter, and petitioner’s attachment to
Form 12153, petitioner’s response contains contentions, argu-
ments, and requests that the Court finds to be frivolous and/or
groundless. To illustrate, petitioner contends that respondent
failed to issue petitioner the “statutory Notice and Demand for
payment”. We reject that contention. Form 4340 with respect to
petitioner’s taxable year 1998 shows that respondent sent peti-
tioner a notice of balance due on August 7, 2000, the same day on
which respondent assessed petitioner’s tax, as well as any
penalties and interest as provided by law, for his taxable year
1998. A notice of balance due constitutes the notice and demand
for payment under section 6303(a). Craig v. Commissioner, 119
T.C. 252, 262-263 (2002).
As a further illustration of the frivolous and/or groundless
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