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proposition. Clark held that an assessment may be
extinguished only by payment tendered by the taxpayer
and cannot be extinguished by an IRS error. Plaintiff
has not tendered payment, but seeks to preclude the IRS
from proceeding on the assessment for 1990 based on an
alleged IRS error. The authority cited by plaintiff
does not support his contention that in this situation,
the IRS is precluded from proceeding. [Id. at 98-6510
to 98-6511.]
Petitioner is collaterally estopped from relitigating this
issue in this Court. See Peck v. Commissioner, 90 T.C. 162,
166-167 (1988), affd. 904 F.2d 525 (9th Cir. 1990). In addition,
section 6330(c)(4) bars petitioner from raising this issue in
this collection proceeding.8
2. Section 6343(b)
Pursuant to section 6343(b), if the Secretary determines
that property was wrongfully levied upon, the Secretary is
authorized to return the property “at any time” or, if the
property has been sold, to return the amount of money received
8 With exceptions not relevant here, sec. 6330(c)(4) bars a
person from raising in a collection proceeding any issue that was
raised and considered at any other administrative or judicial
proceeding in which the person meaningfully participated. See
Katz v. Commissioner, 115 T.C. 329, 339 (2000). “Section
6330(c)(4) in effect codifies the legal doctrines of res judicata
and collateral estoppel in their application to collection
proceedings.” Wooten v. Commissioner, T.C. Memo. 2003-113.
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