- 8 -
states in his petition that he “is not challenging the
assessment”.
On September 30, 2002, respondent filed a motion for summary
judgment and to impose a penalty under section 6673. On October
2, 2002, we ordered petitioner to file a response to that motion
on or before November 13, 2002. Petitioner has not filed a
response to respondent’s motion as required by our order of
October 2, 2002. After reviewing the pleadings and the materials
in the record, we find that no genuine issue of material fact
exists and that respondent’s determination should be sustained as
a matter of law.
Under section 6330(c)(2)(B), a taxpayer may raise challenges
to the existence or amount of his underlying tax liability if he
did not receive a notice of deficiency or did not otherwise have
an opportunity to dispute the tax liability.5 Petitioner has not
raised any legitimate issues regarding his underlying tax
liabilities in his request for an Appeals hearing, in his
supplement to that request, in the course of the Appeals Office
proceedings, and in his petition filed with this Court. Instead,
petitioner challenges the “existence” of his underlying tax
liabilities on the basis that no Internal Revenue Code section
5We avoid herein whether the self-reporting of taxes on a
return constitutes an opportunity to dispute those taxes for
purposes of sec. 6330(c)(2)(B). See Horn v. Commissioner, T.C.
Memo. 2002-207.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011