- 8 - neither received a statutory notice of deficiency for 1994 or 1996 nor otherwise had an opportunity to dispute his liabilities as assessed for those years, respondent argues that section 6330(c)(2)(B) allows a taxpayer to challenge the underlying tax liability only when the taxpayer is challenging a liability asserted by the Commissioner that differs in amount from the taxpayer’s self-determined liability (i.e., the amount set forth on a return the taxpayer made). In Montgomery v. Commissioner, 122 T.C. 1 (2004), we rejected exactly that argument, and that case governs here. We therefore reject respondent’s first ground for summary judgment. III. Petitioner Has Failed To Aver Facts Sufficient To Show Error in the Assessments Respondent’s second ground for summary judgment is that, even if the Appeals officer erred in refusing to consider the accuracy of the assessments, petitioner has failed to aver facts sufficient to show error in the assessments. We have set forth the gist of petitioner’s averments under the heading Background, above, and we agree with respondent that petitioner has failed to raise a justiciable issue. Rule 331 addresses the commencement of a levy action under section 6330(d). Such an action is commenced by the filing of a petition, Rule 331(a), and Rule 331(b) specifies the content of the petition. Rule 331(b)(4) and (5) requires the petition to contain:Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011