Neal Swanson - Page 12

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          The taxpayer “may also raise at the hearing challenges to the               
          existence or amount of the underlying tax liability” if the                 
          taxpayer did not receive a notice of deficiency or did not                  
          otherwise have an opportunity to dispute the tax liability.  Sec.           
          6330(c)(2)(B); sec. 301.6330-1(e)(1), Proced. & Admin. Regs.  The           
          taxpayer is precluded from raising an issue if it was raised and            
          considered at a previous hearing under section 6320 or in any               
          other previous administrative or judicial proceeding and the                
          person seeking to raise the issue meaningfully participated in              
          the hearing or proceeding.  Sec. 6330(c)(4); sec. 301.6330-                 
          1(e)(1), Proced. & Admin. Regs.  The fact that the Appeals                  
          officer may have considered and addressed a challenge not                   
          properly at issue in the hearing does not constitute a waiver of            
          the statutory bar and does not operate to empower this Court to             
          review the challenge.  Behling v. Commissioner, 118 T.C. 572, 579           
          (2002); sec. 301.6330-1(e)(3), Q&A-E11, Proced. & Admin. Regs.              
               In the instant case, petitioner received a notice of                   
          deficiency.  Therefore, the existence or amount of petitioner’s             
          underlying tax liability was not properly at issue at the                   
          hearing.  Challenges to the existence or amount of the underlying           
          tax liability that are not properly at issue in this proceeding             


               7(...continued)                                                        
          Admin. Regs.  Copies of MFTRA-X transcripts reveal that the                 
          notice of intent to levy for the years 1993, 1994, and 1995 was             
          sent to petitioner on Jan. 23, 2000.                                        





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