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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:
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Last modified: May 25, 2011