Nicholas & Carrie Cozzens - Page 10

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          98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994).  We             
          conclude that there are no genuine issues of material fact                  
          regarding the questions raised in respondent’s motion.                      
               A taxpayer may raise challenges to the existence or the                
          amount of the taxpayer’s underlying liability if the taxpayer did           
          not receive a notice of deficiency or did not otherwise have an             
          opportunity to dispute the tax liability.  Sec. 6330(c)(2)(B).              
          Where the validity of the underlying tax liability is properly              
          placed at issue, the Court will review the matter on a de novo              
          basis.  Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.             
          Commissioner, 114 T.C. 176, 181-182 (2000).  Where the validity             
          of the underlying tax liability is not properly placed at issue,            
          the Court will review the determination of the Commissioner of              
          the Internal Revenue for abuse of discretion.  Sego v. Commis-              
          sioner, supra; Goza v. Commissioner, supra at 182.                          
               Respondent based the assessment with respect to each of                
          petitioners’ taxable years 1998 and 1999 on the total tax shown             
          in petitioners’ return for each such year.  In the notice of                
          determination, the Appeals Office concluded that petitioners took           
          positions that “have no merit and are groundless.”  Petitioners             
          do not claim here that the amount of tax reported in their return           
          for each of their taxable years 1998 and 1999 is not correct.               
          Instead, they advance statements, contentions, arguments, and               
          requests in the petition and the attachments to that petition               






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