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mother’s Federal estate tax return that had been filed with
respondent. During the telephone conference, respondent’s
Appeals officer informed petitioner that petitioner’s underlying
tax liability could not be challenged at the hearing because
petitioner had received a notice of deficiency with regard
thereto. In connection with the hearing, the Appeals officer
also informed petitioner that respondent had no record indicating
that a Federal estate tax return had been filed on behalf of
petitioner’s deceased mother, and petitioner failed to provide to
the Appeals officer any proof that such a return had been filed.
Also in connection with the hearing, the Appeals officer
reviewed petitioner’s case file and verified that all applicable
collection laws and administrative procedures were satisfied.
On April 2, 2002, respondent issued to petitioners the
notice of determination sustaining the proposed levy.4
OPINION
In the context of a section 6330 hearing, a challenge to the
taxpayer’s underlying tax liability will be considered only if
the taxpayer did not receive a notice of deficiency or otherwise
have a prior opportunity to dispute the underlying tax liability.
4 Respondent concedes that the assessment, the notice of
intent to levy, and the notice of determination mailed to
petitioners erroneously included petitioner Rosemary Burbridge.
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Last modified: May 25, 2011