Howard and Everlina Washington - Page 39

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          of review in this and future cases.2                                        
               LARO, J., agrees with this concurring opinion.                         



































               2  Furthermore, applying a de novo standard of review where            
          the validity of the underlying tax liability is not in issue                
          raises questions about our holdings Sego v. Commissioner, 114               
          T.C. 604 (2000), and Goza v. Commissioner, 114 T.C. 176 (2000).             

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