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Commissioner, 119 T.C. 140, 145 (2002); Boyd v. Commissioner, 117
T.C. 127, 130 (2001). Thus, petitioner may not now claim that
the assessment period expired before respondent issued the notice
of deficiency because she received a notice of deficiency and
could have raised that issue in her deficiency case. See sec.
6330(c)(2)(B).
Respondent is not time barred under section 6501 from
collecting or assessing tax due from petitioner for 1988-89
because she did not file returns for those years. Respondent is
also not time barred under section 6502 from collecting taxes due
from petitioner for 1988-89. The Commissioner may collect tax by
levy if the levy is made within 10 years after the assessment of
tax. Sec. 6502(a)(1). Petitioner signed decision documents in
1996, and respondent assessed petitioner’s taxes due for 1988-89
on March 31, 1997. Thus, respondent has at least until March 31,
2007, to collect petitioner’s 1988-89 taxes.
B. Whether Respondent’s Refusal To Consider Petitioner’s Offer
In Compromise for Tax Years 1988-89 Was an Abuse of
Discretion
Petitioner contends that respondent’s refusal to consider
her offer in compromise for 1988-89 because she had not filed all
required income tax returns was an abuse of discretion. We
disagree.
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