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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.
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