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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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