Early Robertson, Jr. - Page 9

                                        - 9 -                                         
          underlying liabilities for 1997, 1998, and 1999 because the                 
          assessments for those years correspond to amounts self-reported             
          by petitioner on his respective returns.                                    
          III.  Analysis                                                              
               A.  1995 and 1996--Challenges to Underlying Liability                  
               As previously indicated, section 6330(c)(2)(B) precludes               
          challenges to the underlying tax liability where the taxpayer               
          received a statutory notice of deficiency.  Respondent issued to            
          petitioner on May 29, 1998, a notice of deficiency with respect             
          to 1995 and 1996.  Nothing in respondent’s records indicates that           
          petitioner did not receive the notice.  Additionally, while                 
          petitioner testified at the hearing on respondent’s motion that             
          he did not remember anything about the notice of deficiency “off            
          the top of * * * [his] head”, he at no time claimed that he                 
          failed to receive the notice.  He also confirmed that the address           
          shown on the notice was correct and remains his current location.           
               We conclude that petitioner received the statutory notice              
          for 1995 and 1996 and, as result, is precluded from challenging             
          his underlying tax liabilities for those years in this action.  A           
          remedy, provided the statute of limitations remains open, is to             
          pay the liabilities and file a refund claim and, if necessary, a            
          refund suit.                                                                
               B.  1997, 1998, and 1999--Challenges to Underlying Liability           
               As set forth above, section 6330(c)(2)(B) permits challenges           
          to underlying liability where the taxpayer did not receive a                

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011