- 12 -
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.
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011