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opportunity for a hearing. Here, petitioner was given numerous
opportunities to establish a date for a section 6330 hearing, and
he declined on each occasion without offering an alternative
date. Finally, when a specific date was set, petitioner failed
to appear or provide the Appeals Office with a reasonable or
timely alternative. Accordingly, we hold that petitioner was
granted an opportunity for a hearing in accordance with section
6330.
Concerning the tax year under consideration, petitioner
received a statutory notice of deficiency and had an opportunity
to petition this Court. Petitioner did not file a petition with
respect to the notice of deficiency, nor does petitioner dispute
the existence or the amount of the underlying tax liability.
Rather, petitioner argues that the collection period for his 1987
liability had expired in May 1997. Petitioner, under this
belief, claims the 1997 overpayment was incorrectly applied to
his 1987 tax liability. Petitioner’s contention, however, is
erroneous.
Petitioner filed his 1987 Federal income tax return in
November 1988. Within 3 years of that date, on July 8, 1991,
respondent assessed petitioner’s income tax deficiency for 1987.
See sec. 6501(a). Under section 6502, a tax liability may be
collected by levy or proceedings begun within 10 years after the
assessment. The Taxpayer Advocate, therefore, was correct in
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