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In Montgomery v. Commissioner, 122 T.C. __, __ (2004) (slip
op. at 2), we recently held that section 6330(c)(2)(B) permits a
taxpayer to challenge the existence or amount of the tax
liability reported on an original tax return when the taxpayer
has not received a notice of deficiency and has not otherwise had
an opportunity to dispute the tax liability in question.
Pursuant to section 6330(c)(2)(A), a taxpayer may raise at the
section 6330 hearing any relevant issue with regard to the
Commissioner’s collection activities, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and alternative means of collection. Sego v.
Commissioner, supra at 609; Goza v. Commissioner, supra at 180.
2. Stipulation of Settled Issues
After trial but before the submission of petitioner’s
posttrial brief, the parties filed a stipulation of settled
issues that stated: “there is no reasonable cause exception for
* * * [petitioners’] failure to timely revoke the subchapter S
status of BP Concessions, Inc. for years 1997 and 1998”. On
brief, petitioner argues that his illness was a reasonable cause
exception for failing to timely terminate BP Concessions’ S
corporation election.
A settlement stipulation is usually a compromise. “A
settlement stipulation is in all essential characteristics a
mutual contract by which each party grants to the other a
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Last modified: May 25, 2011