- 13 - of the Commissioner's intended collection action, and possible alternative means of collection. Section 6330(c)(2)(B) provides that the existence or the amount of the underlying tax liability can be contested at an Appeals Office hearing if the person did not receive a notice of deficiency or did not otherwise have an earlier opportunity to dispute such tax liability. Goza v. Commissioner, 114 T.C. 176, 180-181 (2000); see Sego v. Commissioner, 114 T.C. 604, 609 (2000). Section 6330(d) provides for judicial review of the administrative determination in the Tax Court or Federal District Court. A. Summary Judgment In his petition, petitioner challenges the existence of the underlying tax liability. Respondent contends that petitioner is barred under section 6330(c)(2)(B) from challenging the existence or amount of his underlying tax liability in this collection review proceeding because petitioner received a notice of deficiency for the tax in question. Respondent deduces the factual predicate for this contention from the fact that the notice of deficiency was mailed to petitioner at his last known address and from petitioner’s failure to deny receiving the notice of deficiency. Rather, petitioner only denied receiving a “valid” notice of deficiency. See Kiley v. Commissioner, T.C. Memo. 2002-315 (taxpayer’s denial of receiving “valid” notice of deficiency” did not mean that taxpayer failed to receive noticePage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: May 25, 2011