William F. Urbano and Flota L. Urbano - Page 14

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               Petitioners are through their petition invoking the                    
          jurisdiction that Congress provided to us in section 6330(d) as             
          made applicable by section 6320(c).  Pursuant to section 6330(d),           
          we are empowered to redetermine the amount of an underlying tax             
          liability whenever that liability is properly at issue and is for           
          the type of tax that we normally consider in a deficiency                   
          proceeding.  Landry v. Commissioner, 116 T.C. 60, 62 (2001); see            
          also sec. 6330(c)(2)(B).  Here, the type of “tax” at issue is               
          interest for which the parties, in part, dispute the                        
          appropriateness of an abatement under section 6404(e).                      
               The fact that we are not specifically authorized by section            
          6404(h) to redetermine interest, but are specifically empowered             
          only to decide the appropriateness of an abatement thereunder,              
          does not mean that we also lack jurisdiction under section                  
          6330(d) to make such a redetermination in a lien proceeding such            
          as this.  We have held that our jurisdiction under section                  
          6330(d) allows us in a lien or levy proceeding to redetermine an            
          underlying tax liability that is entirely self-assessed, although           
          the liability is not a deficiency.  Montgomery v. Commissioner,             
          122 T.C. 1 (2004); cf. sec. 6213(a).  We do not read section 6330           
          as empowering us to decide only whether petitioners are entitled            
          to an abatement of interest, thus remitting them to a Federal               
          District Court lawsuit if they wish to challenge their interest             
          liability on another ground.  Added expense would be borne by               

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