- 7 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011