Dale L. Oyer, Transferee, et al. - Page 15

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               But even if we were to assume, arguendo, that petitioners’             
          notices of transferee liability were not notices of deficiency              
          within the meaning of section 6330(c)(2)(B), we still must reject           
          their strained and illogical argument that the statute sets forth           
          two alternative criteria authorizing challenges to underlying tax           
          liability in collection proceedings.  Section 6330(c)(2)(B)                 
          plainly sets forth a single operative criterion, in the form of a           
          stricture:  the person seeking to challenge the underlying tax              
          liability in a collection proceeding must not have had another              
          opportunity to raise the challenge.  Presumably for the sake of             
          clarity and emphasis, the statute refers particularly to persons            
          who have not received notices of deficiency while referring more            
          generally to persons who “otherwise” lacked opportunities to                
          dispute their tax liabilities.  Contrary to petitioners’                    
          argument, however, these references do not denote separate                  
          criteria; they merely circumscribe the two categories of persons            


               7(...continued)                                                        
          proceed against a transferee to assess and collect under sec.               
          6901 the transferor’s income tax deficiency, the Commissioner               
          must use the same deficiency procedures that would apply in                 
          assessing and collecting the deficiency from the transferor.                
          Those deficiency procedures include mailing a notice of                     
          deficiency as required by sec. 6212.  See Dillman v.                        
          Commissioner, 64 T.C. 797, 800 (1975).  Sec. 6901(f) explicitly             
          equates the mailing of the requisite notice of transferee                   
          liability with the mailing of a notice of deficiency, by                    
          referring to the “mailing to the transferee * * * of the notice             
          provided for in section 6212”.                                              






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