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notice of deficiency for such tax liability or did not
otherwise have an opportunity to dispute such tax
liability.
Having determined as a first step that the term “underlying
tax liability” means assessed amounts, the majority proceeds as a
second step to find the plain meaning of section 6330(c)(2)(B)
without adequately considering whether the phrasing of that
provision contradicts such meaning. Thus, consider the meaning
of section 6330(c)(2)(B) with respect to the following
hypothetical taxpayer if, as the majority would have it, the term
“underlying tax liability” means assessed amounts. The taxpayer
files a return but fails to pay the $100 tax shown on that
return, which tax is assessed by the Commissioner (the return
assessment). Subsequently, the Commissioner determines that
additional tax of $50 is due and sends the taxpayer a notice of
deficiency in that amount, which the taxpayer receives and
ignores, resulting in a subsequent assessment of $50 (the notice
assessment). The taxpayer’s total (composite) liability is
$150.8 If, at a section 6330 hearing, the taxpayer attempts to
challenge the Commissioner’s right to collect the $150 liability,
and if the taxpayer’s underlying tax liability equates to the
assessed amounts, then does not the plain language of section
6330(c)(2)(B) dictate that the taxpayer can challenge both the
8 For an example of a composite liability where the
taxpayer did not ignore the notice of deficiency, see Fayeghi v.
Commissioner, supra.
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