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(iii) offers of collection
alternatives, which may include the
posting of a bond, the substitution of
other assets, an installment agreement,
or an offer-in-compromise.
(B) Underlying liability.--The person
may also raise at the hearing challenges to
the existence or amount of the underlying tax
liability for any tax period if the person
did not receive any statutory notice of
deficiency for such tax liability or did not
otherwise have an opportunity to dispute such
tax liability.
Petitioners have not suggested any challenge to the underlying
liability that they reported on their 1998 tax return.
Respondent objected to consideration of any testimony at
trial or any evidence as to whether Ms. Pless qualifies for
relief under section 6015(f) that was not presented during the
telephonic hearing of September 7, 2001. The Court indicated
that the testimony would be allowed. See Ewing v. Commissioner,
122 T.C. ___ (2004). Although Ms. Pless was present at trial of
this case, she did not testify. No medical records were ever
presented to respondent to corroborate Ms. Pless’s claims about
scheduling of medical appointments or hospitalization. Mr. Pless
testified generally to financial difficulties arising from his
chiropractic practice and medical bills for Ms. Pless. His
testimony, however, failed to explain why petitioners could not
attend a hearing at any time between August 2002 and January 2003
or the inconsistency between the letters sent prior to the
notices of determination and the letter sent after the notices of
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Last modified: May 25, 2011