Garrett Lawrence Bailey - Page 14

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          April 15, 1999, and September 13, 2002, to dispute his 1995 and             
          1996 tax liabilities administratively.7  For example, in 2002,              
          when petitioner was “feeling normal and up to par health wise”,             
          Mr. Stone scheduled and then rescheduled a conference with                  
          petitioner to discuss respondent’s decision upholding the                   
          disallowance of petitioner’s exemptions and Schedule C expenses.            
          Petitioner did not attend the conference or submit any of the               
          requested documentation.                                                    
               Because petitioner failed to prove that he did not receive             
          the statutory notice of deficiency that was mailed to him on                
          April 15, 1999, with respect to his 1995 and 1996 tax liabilities           
          and because petitioner otherwise had an opportunity over a 3-year           
          period to dispute his 1995 and 1996 tax liabilities, we hold that           
          petitioner was properly precluded under section 6330(c)(2)(B)               
          from challenging the existence and amount of his 1995 and 1996              
          tax liabilities in his section 6330 proceeding.                             
               C.  1999 Tax Liability                                                 
               Respondent concedes that no notice of deficiency was sent to           
          petitioner for the 1999 tax year and that petitioner was not                
          precluded from challenging his 1999 tax liability at his section            
          6330 hearing.  However, although petitioner made a blanket                  


               7Petitioner does not argue that the “opportunity to dispute”           
          language in sec. 6330(c) refers to an opportunity to dispute a              
          tax liability in court nor does he challenge respondent’s                   
          interpretation of sec. 6330(c) in sec. 301.6330-1(e)(3), Q&A-E2,            
          Proced. & Admin. Regs.                                                      





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