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OPINION
Section 6330 provides that, upon request and in the
circumstances described therein, a taxpayer has a right to a
hearing which consists of the following elements: (1) An
impartial officer will conduct the hearing; (2) the conducting
officer will receive verification from the Secretary that the
requirements of applicable law and administrative procedure have
been met; (3) certain issues may be heard such as spousal
defenses and offers-in-compromise; and (4) a challenge to the
underlying liability may be raised if the taxpayer did not
receive a statutory notice of deficiency or otherwise receive an
opportunity to dispute the liability. Sec. 6330(c).
Concerning the tax years under consideration, petitioner
already had an opportunity, before this Court and the Court of
Appeals for the Ninth Circuit, to question the underlying merits
of the income tax deficiencies for 1995 and 1996. Accordingly,
petitioner is not entitled to contest the underlying merits of
his 1995 and 1996 income tax liabilities. See sec.
6330(c)(2)(B); Sego v. Commissioner 114 T.C. 604 (2000); Goza v.
Commissioner, 114 T.C. 176 (2000).
Petitioner has not raised any arguments other than those
that question the merits of his liabilities; i.e., he raised no
issues about the conduct of the hearing or verification that
administrative procedures had been followed, or about collection
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Last modified: May 25, 2011