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Sec. 6330(c)(3). The taxpayer may petition the Tax Court or, in
limited cases, a Federal District Court for judicial review of
the Appeals Office’s determination. Sec. 6330(d).
If the taxpayer files a timely petition for judicial review,
the applicable standard of review depends on whether the
underlying tax liability is at issue. Where the underlying tax
liability is properly at issue, the Court reviews any
determination regarding the underlying tax liability de novo.
Sego v. Commissioner, supra at 610. The Court reviews other
administrative determinations regarding the notice of Federal tax
lien for abuse of discretion. Id.
In the present case, petitioner has not received a notice of
deficiency or otherwise had an opportunity to dispute his income
tax liabilities for 1995 through 1999. Consequently,
petitioner’s underlying tax liabilities are properly at issue,
and we review any challenge to the underlying tax liabilities de
novo. See sec. 6330(c)(2)(B); Montgomery v. Commissioner, 122
T.C. 1, 9 (2004).
A. Petitioner’s Challenge to the Underlying Tax Liabilities
In challenging the underlying tax liabilities, petitioner
solely contends that “The taxes in question were not due because
they were never assessed.” Petitioner does not allege any
specific irregularity in the assessment procedure.
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Last modified: May 25, 2011