- 53 -
putting aside section 301.6330-1(e)(1), (3), Proced. & Admin.
Regs., the reported but unpaid tax here in question is not
properly at issue.20
19(...continued)
Hoffman v. Commissioner, 119 T.C. 140, 145 (2002) (same in the
context of interest and penalties attributable to a self-assessed
liability).
20 That is not to say that, at a sec. 6330 hearing, a
taxpayer may not show that she has no liability (or a reduced
liability) for a deficiency properly before the Appeals Office
pursuant to sec. 6330(c)(2)(B) on account of erroneous items on
her return (or, indeed, items, e.g., overlooked deductions, not
on her return). The question is whether, during a sec. 6330
hearing, a taxpayer has the right to challenge her obligation to
pay any amount shown on her return but remaining unpaid (she does
not). The absence of such a right, however, does not foreclose
the taxpayer from submitting an amended return or, upon payment,
filing a claim for refund.
Page: Previous 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 NextLast modified: May 25, 2011