Jan Lister - Page 13

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          set forth in section 6213(a), respondent assessed the disputed              
               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                
               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 proposed             

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