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Moreover, the only issue petitioner raised in his Form 12153
related to his underlying 1992 tax liability. As discussed
below, petitioner was not entitled to raise this issue at the
Appeals Office hearing.
III. Petitioner’s Challenge to His Underlying Tax Liability
A taxpayer may challenge the validity of his underlying tax
liability in an Appeals hearing conducted pursuant to section
6330 only if the taxpayer “did not receive any statutory notice
of deficiency for such tax liability or did not otherwise have an
opportunity to dispute such tax liability." Sec. 6330(c)(2)(B).
Petitioner claims he did not receive the notice of
deficiency in time to petition the Tax Court. We are unpersuaded
by petitioner’s claim. On the basis of all the evidence, we
conclude that petitioner received the notice of deficiency
sometime before June 15, 1995, which was the date respondent
received petitioner’s correspondence enclosing, among other
things, the first page of the notice of deficiency.
Petitioner insists that he enclosed no part of the notice of
deficiency in the correspondence that respondent received
June 15, 1995. He speculates that someone at the Internal
Revenue Service must have shuffled the first page of the notice
of deficiency into the file containing his correspondence. We
are unpersuaded by petitioner’s theory, which is supported by
nothing other than petitioner’s speculation. After observing
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