- 4 - 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 collectionPage: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011