Nield and Linda Montgomery - Page 55

                                       - 55 -                                         
                    Q-E2.  When is a taxpayer entitled to challenge                   
               the existence or amount of the tax liability specified                 
               in the CDP Notice?                                                     
                    A-E2.  A taxpayer is entitled to challenge the                    
               existence or amount of the tax liability specified in                  
               the CDP Notice if the taxpayer did not receive a                       
               statutory notice of deficiency for such liability or                   
               did not otherwise have an opportunity to dispute such                  
               liability. * * *  [Sec. 301.6330-1(e)(1), (3) Q&A-E2,                  
               Proced. & Admin. Regs.; emphasis added.]                               
               HOLMES, J., agrees with this dissenting in part and                    
          concurring in part opinion.                                                 

Page:  Previous  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  55