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under section 6213(a), an amount “self-assessed” under section
6201(a), or a combination of such amounts.
Consistent with the foregoing, the plain language of section
6330(c)(2)(B) bars a person who has received a notice of
deficiency from challenging his or her underlying tax liability
for that year (whether the liability was self-assessed or
assessed as a deficiency) in a collection review proceeding
inasmuch as the person was afforded a prior opportunity to
challenge such liability under the deficiency procedures.3 In
contrast, where a person has not received a notice of deficiency
and has not had a prior administrative or judicial opportunity to
challenge the amounts the Commissioner assessed, section
6330(c)(2)(B) provides that such person may challenge the
liability as part of the collection review procedure.
In the present case, petitioners’ underlying tax liability
consists of the amount that petitioners reported due on their tax
return along with statutory interest and penalties. It is clear
that petitioners did not receive a notice of deficiency for 2000.
Indeed, respondent was not obliged to issue a notice of
deficiency to petitioners because the assessment in question was
3 See Naftel v. Commissioner, 85 T.C. 527, 531 (1985),
where we observed that in a deficiency proceeding brought under
sec. 6213(a), the Court may also consider the taxpayer’s claim of
an overpayment for the year(s) in issue under sec. 6512(b)(1).
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