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their 2000 return and that they had sufficient income and assets
to pay their 2000 tax liability in full. Respondent rejected the
OIC, concluding there was no doubt as to liability or
collectibility.
In the petition, under the statement of disagreement, Mr.
and Mrs. Molina referenced the May 2002 letter, which they
attached to the petition.
OPINION
Pursuant to section 6330(c)(2)(A), a taxpayer may raise at
the section 6330 hearing any relevant issue with regard to the
Commissioner’s collection activities, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and alternative means of collection. Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114
T.C. 176, 180 (2000). If a taxpayer received a statutory notice
of deficiency for the years in issue or otherwise had the
opportunity to dispute the underlying tax liability, the taxpayer
is precluded from challenging the existence or amount of the
underlying tax liability. Sec. 6330(c)(2)(B); Sego v.
Commissioner, supra at 610-611; Goza v. Commissioner, supra at
182-183.
Petitioners did not receive a statutory notice of deficiency
for 2000. Respondent assessed petitioners’ 2000 tax on the basis
of the 2000 return. Petitioners raised the issue of their
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