David M. Priestly, Jr. - Page 8

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          his 1988 Federal income tax liability.  See sec. 6330(c)(2)(B).4            
          Because we review de novo respondent’s determination with respect           
          to the existence or amount of petitioner’s 1988 Federal income              
          tax liability, see Sego v. Commissioner, 114 T.C. 604, 610                  
          (2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000), it is           
          appropriate to consider and resolve those issues at this time in            
          this proceeding.  Remanding the case to respondent’s Appeals                
          Office would, more likely than not, needlessly delay the                    
          collection of petitioner’s 1988 Federal income tax liability                
          (plus related additions to tax and interest), which, if the                 
          proper amount has been assessed, is already long overdue.  See              
          Lunsford v. Commissioner, 117 T.C. 183, 189 (2001); Thomas v.               
          Commissioner, T.C. Memo. 2003-231; Moore v. Commissioner, T.C.              
          Memo. 2003-1.                                                               

               4 Sec. 6330(c)(2)(B) states:                                           
                    (B) Underlying liability.--The person may also                    
               raise at the hearing challenges to the existence or                    
               amount of the underlying tax liability for any tax                     
               period if the person did not receive any statutory                     
               notice of deficiency for such tax liability or did not                 
               otherwise have an opportunity to dispute such tax                      
               Petitioner claims that he never received a notice of                   
          deficiency for 1988.  Respondent’s records indicate that one was            
          sent, but because respondent’s administrative file has been                 
          destroyed, respondent cannot refute petitioner’s contention and             
          concedes that petitioner may challenge the existence or the                 
          amount of his 1988 Federal income tax liability in this                     

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