Robert Gunselman - Page 8

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               Under section 6330(c)(2)(B), taxpayers may raise challenges            
          to the existence or amount of their underlying tax liability if             
          they did not receive a notice of deficiency or did not otherwise            
          have an opportunity to dispute that tax liability.7  In the                 
          course of the Appeals Office proceedings, in his petition filed             
          with this Court, and in his notice of objection to respondent’s             
          motion for summary judgment, petitioner did not raise any                   
          legitimate issues regarding his underlying tax liabilities.                 
          Instead, petitioner contends that there is no Internal Revenue              
          Code section that makes him liable for taxes.8  We have                     
          consistently rejected this type of frivolous, tax-protester                 
          argument, and we perceive no reason, nor are we required, to                
          address such contentions.  See, e.g., Crain v. Commissioner, 737            
          F.2d 1417 (5th Cir. 1984); Keene v. Commissioner, T.C. Memo.                
          2002-277; Hall v. Commissioner, T.C. Memo. 2002-267.  We also               
          find frivolous and groundless petitioner’s argument that the                

               7Petitioner received a notice of deficiency for his 1997               
          taxable year.  His remaining tax liabilities are attributable to            
          amounts which were reported on joint tax returns for 1997, 1998,            
          and 1999.  We avoid herein whether the self-reporting of taxes on           
          a return constitutes an opportunity to dispute those taxes for              
          purposes of sec. 6330(c)(2)(B).  See Horn v. Commissioner, T.C.             
          Memo. 2002-207.                                                             
               8In the proceedings before IRS Appeals, petitioner                     
          challenged the “existence” of an income tax liability.  He stated           
          that he was not disputing the “amount” of the alleged income tax            
          liabilities.  Indeed, he repeatedly exclaimed that he would pay             
          the tax liabilities at issue if the Appeals officer showed him              
          the Code section(s) that makes him “liable” for, or requires him            
          to “pay”, income taxes.                                                     

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