Shuang-Di Sun Bennett - Page 11

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          original return, if the taxpayer “did not receive any statutory             
          notice of deficiency for such tax liability or did not otherwise            
          have an opportunity to dispute such tax liability.”  Sec.                   
          6330(c)(2)(B); see also Montgomery v. Commissioner, 122 T.C. 1,             
          9-10 (2004).                                                                
               A taxpayer may appeal the Commissioner’s administrative                
          determination to this Court, and we have jurisdiction with                  
          respect to such an appeal so long as we generally have                      
          jurisdiction over the type of tax involved in the case.  Sec.               
          6330(d); Iannone v. Commissioner, 122 T.C. 287, 290 (2004).  If             
          the underlying tax liability is properly at issue, the Court will           
          review that issue de novo.  See Sego v. Commissioner, 114 T.C.              
          604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 181 (2000).            
          If the validity of the underlying tax liability is not properly             
          at issue, the Court will review the Commissioner’s determination            
          for abuse of discretion.  See Sego v. Commissioner, supra at 610;           
          Goza v. Commissioner, supra at 181.                                         
               We have jurisdiction over petitioner’s appeal because the              
          underlying tax liability relates to Federal income taxes.  See              
          sec. 6330(d)(1); Montgomery v. Commissioner, supra at 9-10;                 
          Landry v. Commissioner, 116 T.C. 60, 62 (2001).  At her                     
          administrative hearing, petitioner challenged the existence of              
          her underlying tax liability.  Since petitioner did not receive a           
          statutory notice of deficiency and did not otherwise have an                

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