Silvia S. Rodriguez - Page 7

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          30, 2000, because of her poor health.  On July 18, 2000,                    
          petitioner sent some of the financial information to Neighbor               
          that he had requested.  Petitioner did not give Neighbor any of             
          her mortgage statements.                                                    
               Neighbor checked respondent’s records and found that                   
          respondent had no record that petitioner had filed returns for              
          1991-98.  Neighbor did not consider petitioner’s offer in                   
          compromise because the Internal Revenue Manual, Part 5, Section             
          8, states that respondent will not consider offers in compromise            
          unless the taxpayer has filed all required tax returns.                     
               On August 11, 2000, respondent sent petitioner a Notice of             
          Determination Concerning Collection Action(s) Under Section 6320            
          and/or 6330 (the lien or levy determination), in which respondent           
          determined to proceed with collection of deficiencies in                    
          petitioner’s income tax, additions to tax, and interest for 1988-           
          89.                                                                         
                                       OPINION                                        
          A.   Whether Respondent Is Time Barred From Collecting                      
               Petitioner’s Taxes for 1988-89                                         
               Petitioner contends that respondent is time barred from                
          collecting taxes she owes for 1988-89.  For reasons stated next,            
          we conclude that respondent may collect taxes from petitioner for           
          1988-89.                                                                    
               A claim that the time to assess tax has expired is a                   
          challenge to the underlying tax liability.  Hoffman v.                      





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