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timely petition seeking review of that determination under
section 6330(d)(1).
Discussion
Section 6320(a)(1) provides that respondent shall notify in
writing the taxpayer against whom a lien arises or is filed.
Under section 6320(b), the taxpayer may request a hearing before
an impartial Appeals Officer. Section 6320(c) provides that
“subsections (c), (d) (other than paragraph (2)(B) thereof), and
(e) of section 6330 shall apply” to a hearing under section 6320.
Relevant here, section 6330(c)(2)(B) provides that a taxpayer may
raise at the hearing
challenges to the existence or amount of the underlying tax
liability for any tax period if the person did not receive
any statutory notice of deficiency for such tax liability or
did not otherwise have an opportunity to dispute such tax
liability.
The issue here is whether section 6330(c)(2)(B) precludes
petitioner from raising the correctness of the underlying tax
liability for 1995 in a hearing under section 6320(b). As we
have pointed out, section 6320(c) incorporates the restriction
contained in section 6330(c)(2)(B).
This case is controlled by Aguirre v. Commissioner, 117 T.C.
324 (2001). As here, in Aguirre petitioners executed a Form 4549
containing the identical language set forth above and requested a
hearing solely to dispute the correctness of their underlying tax
liabilities. We held that petitioners had waived their right to
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Last modified: May 25, 2011