Nield and Linda Montgomery - Page 11

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          we would require unequivocal evidence of legislative purpose                
          before construing the statute so as to override the plain meaning           
          of the words used therein.”  However, if a statute “is ambiguous            
          or silent, we may look to the statute’s legislative history to              
          determine congressional intent.”  Ewing v. Commissioner, 118 T.C.           
          494, 503 (2002) (citing Burlington N. R.R. v. Okla. Tax Commn.,             
          481 U.S. 454, 461 (1987)); see Wells Fargo & Co. v. Commissioner,           
          120 T.C. 69, 89 (2003); Allen v. Commissioner, 118 T.C. 1, 7                
          (2002).                                                                     
               Turning to section 6330(c)(2)(B), the provision plainly                
          states that a person may challenge “the existence or amount of              
          the underlying tax liability for any tax period if the person did           
          not receive any statutory notice of deficiency for such tax                 
          liability or did not otherwise have an opportunity to dispute               
          such tax liability.”  The term “underlying tax liability” is not            
          defined in section 6320 or 6330, nor is there any specific                  
          reference to that term in the legislative history of the                    
          provisions.  Taken in context, it is reasonable to interpret the            
          term “underlying tax liability” as a reference to the amounts               
          that the Commissioner assessed for a particular tax period.  In             
          this regard, the term “underlying tax liability” may encompass an           
          amount assessed following the issuance of a notice of deficiency            









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