John R. Rivera - Page 7




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          administrative files relating to 1977 through 1984.  Respondent             
          submitted with the status report unsigned copies of the revenue             
          agent’s reports relating to 1977 through 1984.                              
                                       OPINION                                        
          I.   Jurisdiction                                                           
               Section 63302 generally provides that respondent cannot                
          proceed with collection by levy until the taxpayer has been given           
          notice and the opportunity for an administrative review of the              
          matter (in the form of a hearing before Appeals) and, if                    
          dissatisfied, with judicial review of the administrative                    
          determination.  Davis v. Commissioner, 115 T.C. 35, 37 (2000);              
          Goza v. Commissioner, 114 T.C. 176, 179 (2000).  If the validity            
          of the underlying tax liability is at issue, the Court will                 
          review a taxpayer’s liability de novo.  The Court reviews other             
          administrative determinations for an abuse of discretion.  Sego             
          v. Commissioner, 114 T.C. 604, 610 (2000).                                  
          II. Tax Years 1977 Through 1983                                             
               Respondent concedes that he did not send a notice of                   
          deficiency to petitioner, and that petitioner did not otherwise             
          have an opportunity to dispute his tax liability relating to 1977           
          through 1983.  Thus, petitioner may challenge the existence or              




               2  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect at relevant times.                      





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