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Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 concluding that the liabilities set forth above were
correct and unpaid and that the filing of the tax lien was
appropriate. The Appeals officer also determined that a
consideration of any offer in compromise was inappropriate
because petitioner had not filed tax returns for subsequent
years. Petitioner timely filed with this Court a petition for
review of the Appeals officer’s determinations. Petitioner
raised only the question of whether the liabilities had been
paid.
Discussion
Respondent did not issue petitioner notices of deficiency
for the taxable years at issue, and petitioner has not had an
opportunity to dispute whether such tax liabilities remain
unpaid. Petitioner may challenge the existence of the underlying
tax liabilities in this Court. See secs. 6320(c), 6330(c)(2)(B),
(d). Where the validity of the underlying tax liabilities is
properly placed at issue, this 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).
Section 6511 contains two separate provisions to determine
the period of limitations for refund or credit claims. First,
section 6511(a) establishes a filing deadline. Second, section
6511(b)(2)(A) establishes a “look-back” period, which provides a
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Last modified: May 25, 2011