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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
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