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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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Last modified: May 25, 2011