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Respondent has promulgated interpretative regulations
related to section 6330(c)(2)(B). Section 301.6330-1(e), Proced.
& Admin. Regs., provides in pertinent part:
(e) Matters considered at CDP hearing--(1) In general.
* * * The taxpayer also may raise challenges to the
existence or amount of the tax liability specified on
the CDP Notice for any tax period shown on the CDP
Notice if the taxpayer did not receive a statutory
notice of deficiency for that tax liability or did not
otherwise have an opportunity to dispute that tax
liability.
Section 301.6330-1(e)(3), Proced. & Admin. Regs., provides in
pertinent part:
(3) Questions and answers. The questions and
answers illustrate the provisions of this paragraph (e)
as follows: * * *
Q-E2. When is a taxpayer entitled to challenge
the existence or amount of the tax liability specified
in the CDP Notice?
A-E2. A taxpayer is entitled to challenge the
existence or amount of the tax liability specified in
the CDP Notice if the taxpayer did not receive a
statutory notice of deficiency for such liability or
did not otherwise have an opportunity to dispute such
liability.
Notably, respondent’s regulations do not expressly bar a person
from challenging the existence or amount of tax previously
reported due on a tax return.
In any event, respondent’s position in this case is
articulated in his motion as follows:
Respondent interprets section 6330(c)(2)(B) to
mean that a taxpayer can challenge only those
liabilities asserted by respondent that differ in
amount from the taxpayer’s self-determination. By
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Last modified: May 25, 2011