- 13 - set forth in section 6213(a), respondent assessed the disputed liabilities. A taxpayer may contest his or her underlying tax liability in a section 6330 proceeding only if he or she did not receive a notice of deficiency for the taxes at issue or did not otherwise have an opportunity to dispute the tax liability. Sec. 6330(c)(2)(B). Petitioner received notices of deficiency for 1993 and 1994. Consequently, petitioner, as a matter of law, was not entitled to dispute the existence or amount of the underlying tax liabilities for those years in a section 6330 proceeding. 2. The Appropriateness of the Proposed Collection Action Petitioner does not allege that the administrative proceeding in this case was defective. She alleges only that she has no money. We interpret petitioner’s allegation as a contention that the liabilities are uncollectible due to her inability to pay. We begin by noting that the material facts are not in dispute. Petitioner has unpaid Federal income tax liabilities for 1993 and 1994. Respondent issued a notice of intent to levy to petitioner and advised her of her right to request a section 6330 hearing. Because petitioner had received notices of deficiency for the years at issue, petitioner was not entitled to contest the underlying liabilities. Sec. 6330(c)(2)(B). Petitioner’s only recourse was to demonstrate that the proposedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011