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whether, in the context of a section 6330 proceeding, petitioner
is entitled to challenge the underlying tax liability for 1995.
The resolution of this issue depends upon whether petitioner
received a statutory notice of deficiency for his 1995 tax year
or otherwise had an opportunity to dispute such tax liability.
The parties agree that if we conclude that petitioner is entitled
to challenge the underlying tax liability, we should remand this
case to respondent’s Appeals Office to conduct a hearing under
the provisions of section 6330.
Background
The parties’ stipulation of facts is incorporated by this
reference. At the time of the filing of the petition in this
case, petitioner resided in Fort Lauderdale, Florida. Beginning
in the mid-1980s, petitioner employed Arthur F. Jacob (Mr.
Jacob), a certified public accountant and attorney, to handle his
tax and certain financial matters. Mr. Jacob, through 2002, had
a power of attorney from petitioner. Petitioner trusted Mr.
Jacob and relied on him exclusively with respect to all tax
matters. For the tax years 1993, 1994, and 1996 specifically,
Mr. Jacob represented petitioner before the Internal Revenue
Service on many occasions. Any time petitioner received any
document from respondent, he would immediately contact Mr. Jacob
to find out what needed to be done. In addition, petitioner and
Mr. Jacob often socialized together and had common friends.
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