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B. Analysis
As a threshold matter, the Court notes that the tax
liabilities at issue in this case derive from the amounts self-
reported by petitioner and Mr. Picchiottino on their filed
return. No notice of deficiency was issued to petitioner, and
petitioner has not otherwise had an opportunity to dispute her
liability for 2001. Accordingly, to the extent that any of the
statements in the petition are properly construed as a challenge
to the underlying liabilities, petitioner is not precluded by
section 6330(c)(2)(B) from making such a challenge in this
proceeding. Montgomery v. Commissioner, 122 T.C. 1, 9 (2004).
1. “Statute for enforcement”
Petitioner asserts in the petition: “Statute for
enforcement lapsed due to IRS delays”. Although it is unclear
what precisely is meant by the “statute for enforcement”, it is
clear that no pertinent statute operates as a time bar to
respondent’s proposed collection activity in the circumstances of
this case.
Section 6501 sets forth limitations on assessment and
provides as a general rule that income taxes must be assessed
within 3 years after the filing of the underlying tax return.
Sec. 6501(a). Section 6502(a) then specifies that where
assessment was made within the pertinent period of limitations,
the tax may be collected by levy within 10 years after the
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