Dennis Burbridge and Rosemary Burbridge - Page 5

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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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