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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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