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alternative means of collection. Section 6330(c)(2)(B) provides
that the existence or amount of the underlying tax liability may
be contested at an Appeals Office hearing if the taxpayer did not
receive a notice of deficiency for the taxes in question or did
not otherwise have an earlier opportunity to dispute such tax
liability. Sego v. Commissioner, 114 T.C. 604, 609 (2000); Goza
v. Commissioner, 114 T.C. 176, 180-181 (2000). Section 6330(d)
provides for judicial review of the administrative determination
in the Tax Court or a United States District Court.
We find that petitioner did “otherwise have an opportunity
to dispute such tax liability” at his audit reconsideration. At
his audit reconsideration, petitioner failed to offer any
evidence that would substantiate the items in issue on his 1996
tax return. Petitioner has failed to raise a spousal defense,
make a valid challenge to the appropriateness of respondent’s
intended collection action, or offer alternative means of
collection. These issues are now deemed conceded. Rule
331(b)(4).
On this record, we conclude that respondent did not abuse
his discretion with respect to the notice of determination.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011