- 20 -
filed amended returns and/or refund claims advancing the position
they are now espousing. These requests were denied, and
petitioners were advised of their opportunity to contest the
denials in the U.S. District Court or U.S. Court of Federal
Claims. Petitioners did not file suit.
This Court has ruled that taxpayers are not precluded by
section 6330(c)(2)(B) from challenging self-reported liabilities
when they have not otherwise been provided with a chance to do
so. Montgomery v. Commissioner, 122 T.C. 1, 9 (2004). However,
we have also recently concluded that a taxpayer whose amended
returns and concomitant claims for refund were disallowed, and
who was notified of the opportunity to institute a refund suit in
the U.S. District Court or U.S. Court of Federal Claims, received
an opportunity to dispute the self-reported liability within the
meaning of section 6330(c)(2)(B). Farley v. Commissioner, T.C.
Memo. 2004-168.
Alternatively, and to the extent that the various
assessments against petitioners might fall outside the foregoing
precedent, we have in other circumstances involving amended
returns and the advancement of only frivolous arguments, without
explicitly addressing whether disallowance of refund claims could
constitute the requisite opportunity for dispute, simply
characterized the taxpayer’s challenge as meritless, with the
following observation: “Section 6330(c)(2) provides that a
Page: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 NextLast modified: May 25, 2011