- 9 - relates to “Penalties + Interest”. We question whether this terse assertion constitutes a challenge to the underlying tax liability sufficient to raise a justiciable issue for decision by this Court. However, we need not so decide because the fact of the matter is that petitioner did not challenge the underlying tax liability for either 1997 or 1998 at the administrative hearing. Accordingly, under the circumstances present herein, petitioner is precluded from doing so in the instant proceeding. Sec. 301.6320-1(f)(2), Q&A-F5, Proced. & Admin. Regs.; see Miller v. Commissioner, 115 T.C. 582, 589 n.2 (2000), affd. 21 Fed. Appx. 160 (4th Cir. 2001); see also sec. 301.6330-1(f)(2), Q&A- F5, Proced. & Admin. Regs.; Magana v. Commissioner, 118 T.C. 488, 493-494 (2002). We are unable to identify any special circumstances in the instant proceeding that might cause us to depart from this view. In the absence of a valid issue for review, we conclude that respondent is entitled to judgment as a matter of law sustaining the notice of determination dated August 9, 2001. In order to give effect to the foregoing, An order granting respondent's motion and decision for respondent will be entered.Page: Previous 1 2 3 4 5 6 7 8 9
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