- 8 -
intended collection activities, including spousal defenses,
challenges to the appropriateness of the Commissioner’s intended
collection action, and alternative means of collection. Secs.
6320(b), (c); 6330(c); see Sego v. Commissioner, 114 T.C. 604,
609 (2000); Goza v. Commissioner, 114 T.C. 176, 180 (2000).
The taxpayer may raise challenges “to the existence or
amount of the underlying tax liability”, however, only if he “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).
Petitioner did not receive notices of deficiency for 1997,
1998, or 2000. Therefore, pursuant to sections 6320(c) and
6330(c)(2)(B), petitioner was entitled to challenge the existence
or amount of the underlying tax liabilities for 1997, 1998, and
2000 at his Appeals Office hearing. See Hoffman v. Commissioner,
119 T.C. 140, 145 (2002). If the validity of those underlying
tax liabilities is properly at issue, the Court reviews the
matter de novo. Poindexter v. Commissioner, 122 T.C. 280, 284
(2004); Sego v. Commissioner, supra at 610.
Respondent assessed the tax shown on the tax returns
petitioner submitted for 1997, 1998, and 2000. Petitioner
testified that he does not disagree with the amounts of tax
respondent assessed for 1998 and 2000. He does, however, dispute
the tax liability for 1997 and the penalties and interest
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011