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underlying tax liability is not properly at issue, the
Court will review the Commissioner’s administrative
determination for abuse of discretion. [Sego v.
Commissioner, 114 T.C. 604, 610 (2000).]
B. Analysis
As a threshold matter, the Court notes that the tax
liabilities at issue in this case derive from the amounts self-
reported by petitioner on his filed returns. No notices of
deficiency were issued to petitioner, and petitioner has not
otherwise had an opportunity to dispute his liabilities for these
years. Accordingly, to the extent that any of the statements in
the petition are properly construed as a challenge to the
underlying liabilities, petitioner is not precluded by section
6330(c)(2)(B) from making such a challenge in this proceeding.
Montgomery v. Commissioner, 122 T.C. 1, 9 (2004).
1. “Statute for enforcement”
Petitioner asserts in the petition: “Statute for
enforcement lapsed due to inactivity by IRS agents”. Although it
is unclear what precisely is meant by the “statute for
enforcement”, it is clear that no pertinent statute operates as a
time bar to respondent’s proposed collection activity in the
circumstances of this case.
Section 6501 sets forth limitations on assessment and
provides as a general rule that income taxes must be assessed
within 3 years after the filing of the underlying tax return.
Sec. 6501(a). Section 6502(a) then specifies that where
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