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Appeals). If the Commissioner issues a determination letter to the
taxpayer following an administrative hearing, section 6330(d)(1)
allows the taxpayer to file a petition for judicial review of the
administrative determination. Davis v. Commissioner, 115 T.C. 35,
37 (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000). We have
jurisdiction over this matter because petitioners filed a timely
petition for review of respondent’s determination to proceed with
collection by levy. Sec. 6330(d)(1); Lunsford v. Commissioner, 117
T.C. 159 (2001); Sarrell v. Commissioner, 117 T.C. 122 (2001); Sego
v. Commissioner, 114 T.C. 604, 610 (2000); Offiler v. Commissioner,
114 T.C. 492, 498 (2000).
A taxpayer may raise the issue of the underlying tax liability
if he/she “did not receive any statutory notice of deficiency for
such tax liability or did not otherwise have an opportunity to
dispute such tax liability.” Sec. 6330(c)(2)(B). For purposes of
section 6330(c)(2)(B), receipt of a statutory notice of deficiency
means receipt in time to petition this Court for redetermination of
the deficiency asserted in such notice. Sec. 301.6330-1(e)(3),
Q&A-E2, Proced. & Admin. Regs. It is therefore clear that section
6330(c)(2)(B) contemplates actual receipt of the notice of
deficiency by the taxpayer.4
4 By contrast, for purposes of assessing a deficiency in
tax, respondent is authorized to send a notice of deficiency to the
taxpayer. For that purpose, mailing a notice of deficiency to the
taxpayer at the taxpayer’s last known address is sufficient
regardless of receipt or nonreceipt. Sec. 6212(b); Pietanza v.
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