Scott Perry Picchiottino - Page 11

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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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