Michael L. Widner - Page 8

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          conclude that there are no genuine issues of material fact                  
          regarding the questions raised in respondent’s motion.                      
               A taxpayer may raise challenges to the existence or the                
          amount of the taxpayer’s 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).           
          Where the validity of the underlying tax liability is properly              
          placed at issue, the Court will review the matter on a de novo              
          basis.  Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.             
          Commissioner, 114 T.C. 176, 181-182 (2000).  Although petitioner            
          did not receive a notice of deficiency with respect to peti-                
          tioner’s unpaid liability for 1998,5 the Court finds the conten-            
          tions and arguments which petitioner advanced at his Appeals                
          Office hearing and advances in his response to respondent’s                 
          motion (petitioner’s response) and which challenge the existence            
          or the amount of petitioner’s unpaid liability for 1998 to be               
          frivolous and/or groundless.6                                               
               We now turn to the remaining issues that petitioner raised             
          at his Appeals Office hearing and in petitioner’s response with             

               5See supra note 2.                                                     
               6The types of contentions, arguments, and requests in peti-            
          tioner’s response are similar to the types of contentions,                  
          arguments, and requests set forth in responses by certain other             
          taxpayers with cases in the Court to motions for summary judgment           
          and to impose a penalty under sec. 6673 filed by the Commissioner           
          of Internal Revenue in such other cases.  See, e.g., Flathers v.            
          Commissioner, T.C. Memo. 2003-60.                                           





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