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OPINION
Petitioners contend that respondent erred in not considering
their claim to additional deductions relating to their 1982 tax
assessment. Petitioners, however, received a statutory notice of
deficiency relating to 1982 and, thus, are precluded from raising
their additional deduction claim in this proceeding. Sec.
6330(c)(2)(B); see Goza v. Commissioner, 114 T.C. 176 (2000).
Petitioners further contend that respondent may not collect
petitioners’ 1982 and 1983 tax liabilities because the period for
collection, pursuant to section 6502, expired. On December 8,
1986, respondent timely assessed petitioners’ 1982 tax liability.
The collection period would have expired on December 8, 1996, had
there been no actions tolling the running of the period.
Petitioners’ 1992 and 1993 bankruptcy petitions, however,
extended the expiration date until at least December 7, 1998, the
date petitioners executed Form 900. See sec. 6503(h). Form 900
further extended the collection period to December 31, 2004.
Thus, the collection period relating to petitioners’ 1982 tax
liabilities had not expired as of the date of petitioners’
request for a section 6330 hearing (i.e., July 16, 2001) and is
further extended, pursuant to section 6330(e)(1), during the
hearing and while the appeals are pending. Similarly, the
collection period relating to petitioners’ 1983 tax liabilities
has not expired.
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Last modified: May 25, 2011