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entered under section 6201(a)(1).4 Moreover, the tax that
petitioners reported due on their return is excluded from the
definition of a deficiency under section 6211(a).
The question that remains under section 6330(c)(2)(B) is
whether petitioners “did not otherwise have an opportunity to
dispute such tax liability” for 2000. Respondent contends that
the phrase quoted above should be interpreted to exclude persons,
such as petitioners, who have reported their tax liability on a
duly filed tax return. However, respondent’s proposed
interpretation would have the effect of adding terms and
conditions to section 6330(c)(2)(B) that are inconsistent with
the plain language of the provision. As we see it, if Congress
had intended to preclude taxpayers from challenging in a
collection review proceeding taxes that were assessed pursuant to
section 6201(a)(1), the statute would have been drafted to
clearly so provide. Simply put, the plain language of the
statute as enacted, with an emphasis on whether there was an
earlier opportunity to dispute the tax liability, provides a
broader remedy than respondent’s interpretation would allow.
4 Sec. 6201(a)(1) provides:
(1) Taxes shown on return.-–The Secretary shall
assess all taxes determined by the taxpayer or by the
Secretary as to which returns or lists are made under
this title.
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