- 6 - notice of deficiency for such tax liability or did not otherwise have an opportunity to dispute such tax liability. Pursuant to section 6330(d)(1), within 30 days of the issuance of the notice of determination, the taxpayer may appeal that determination to this Court if we have jurisdiction over the underlying tax liability. Van Es v. Commissioner, 115 T.C. 324, 328 (2000). I. Hearing Request The question arises whether this Court should remand the case to the Appeals Office to hold the hearing because petitioner alleges that a hearing was not properly held. In Lunsford v. Commissioner, 117 T.C. 183 (2001), the Court declined to remand the case to the Appeals Office to hold a hearing to consider the taxpayer’s arguments because we did not “believe that it is either necessary or productive”. Id. at 189. The same reasoning is true here. As discussed below, petitioner’s only dispute involved her underlying tax liability, which is not properly at issue. We, therefore, consider it neither necessary nor productive to remand this case to the Appeals Office to hold a hearing. Further, the Court agrees with respondent that petitioner was granted the opportunity for a hearing. The Appeals officer set a hearing date, rescheduled it, and, when petitioner failed to appear, offered to reschedule it a second time pursuant to petitioner’s request. Petitioner did not avail herself of thePage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011