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notice of deficiency or otherwise have an opportunity to dispute
the tax liability. With respect to the 1997 through 1999 years,
respondent concedes that petitioner was not issued a notice of
deficiency. However, respondent contends that the “otherwise
have an opportunity to dispute” language of section 6330(c)(2)(B)
should not be interpreted to permit taxpayers to challenge self-
reported liabilities in conjunction with collection proceedings.
Subsequent to the hearing in the instant matter, the Court
issued its Opinion in Montgomery v. Commissioner, 122 T.C. ___
(2004). The taxpayers in that case claimed that they had erred
in computing the tax shown on their original return. Id. at ___
(slip op. at 14). In denying a motion for summary judgment filed
by the Commissioner, we held that
section 6330(c)(2)(B) permits petitioners to challenge
the existence or amount of the tax liability reported
on their original income tax return because they have
not received a notice of deficiency for 2000 and they
have not otherwise had an opportunity to dispute the
tax liability in question. * * * [Id.]
Consistent with Montgomery v. Commissioner, supra, we conclude
here that petitioner is not precluded by section 6330(c)(2)(B)
from challenging his underlying liability with respect to the
1997 through 1999 years.
In opposing respondent’s motion for summary judgment,
petitioner testified at the hearing as follows:
THE COURT: All right. Well, Mr. Robertson, as I
understand it, you’re saying you believe you were
entitled to a dependency deduction for your daughter,
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