- 32 -
the provisions of section 6213(b)(1).21 See sec. 6213(g)(2)(C),
(E). However, respondent also purported to disallow, pursuant to
section 6213(b)(1), an "other miscellaneous" deduction (i.e., a
miscellaneous deduction not subject to the 2-percent limitation
of section 67(a)) of $8,528 claimed on Schedule A, Itemized
Deductions, of the return for "Lawyers" and a "miscellaneous"
deduction (i.e., one subject to the 2-percent limitation) of $20
claimed on the Schedule A for a "P.O. Box".
In the instant proceeding, respondent does not attempt to
defend the foregoing disallowances as a permissible application
of section 6213(b)(1).22 Instead, respondent takes the position
that, because the miscellaneous deductions were disallowed
pursuant to a "math error" notice under section 6213(b)(1)
without the issuance of a notice of deficiency, petitioner did
not have any previous "opportunity to dispute" the underlying tax
liability within the meaning of section 6330(c)(2)(B). Thus,
respondent reasons, petitioner is entitled to dispute the
underlying tax liability associated with the disallowed
21 The "math error" notice also indicated that the Freijes'
estimated tax payments for 1999 totaled $6,000 rather than the
$15,616 claimed on the 1999 return. As previously noted,
additional remittances totaling $6,500 and $2,587, made by the
Freijes in 1999 but undesignated, were applied to their 1997 and
1998 liabilities, respectively.
22 The record does not disclose whether petitioner sought an
abatement (under sec. 6213(b)(2)) of the assessment made by
respondent pursuant to sec. 6213(b)(1).
Page: Previous 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 NextLast modified: May 25, 2011