Dale L. Oyer, Transferee, et al. - Page 13

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               2.  Section 6330(c)(2)(B)                                              
               In addition to principles of res judicata, the provisions of           
          section 6330(c)(2)(B) prevent petitioners from challenging in               
          this collection proceeding the existence and amount of their                
          transferee tax liabilities.                                                 
               In an effort to avoid this result, petitioners urge upon us            
          a novel interpretation of section 6330(c)(2)(B).  They contend              
          that section 6330(c)(2)(B) authorizes a person to challenge the             
          amount or existence of tax liability in a collection proceeding             
          if the person meets either of two purportedly disjunctive                   
          criteria:  (1) If the person did not receive any statutory notice           
          of deficiency; or (2) if the person did not otherwise have an               
          opportunity to dispute the tax liability.  Petitioners contend              
          they meet the former criterion because they received no statutory           
          notices of deficiency but only statutory notices of transferee              
          liability.  Thus, petitioners conclude, the literal language of             
          section 6330(c)(2)(B) permits them to challenge their underlying            
          tax liabilities.                                                            
               We are unaware that any court has explicitly addressed the             
          merits of the highly literal construction of section                        
          6330(c)(2)(B) that petitioners urge upon us.  In numerous cases,            
          however, this Court and other courts have implicitly rejected               
          petitioners’ reading of section 6330(c)(2)(B).  See, e.g.,                  
          Aguirre v. Commissioner, 117 T.C. 324 (2001) (taxpayers who                 






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