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amount of his or her underlying tax liability. Section
6330(c)(2)(B) provides:
Issues at hearing.--
* * * * * * *
(B) Underlying liability. The person may
also raise at the hearing challenges to the
existence or amount of the underlying tax
liability for any tax period if the person did not
receive any statutory notice of deficiency for
such tax liability or did not otherwise have an
opportunity to dispute such tax liability.
When the Appeals Office issues a Notice Of Determination
Concerning Collection Action(s) to a taxpayer following an
administrative hearing, section 6330(d)(1) provides that the
taxpayer has 30 days following the issuance of such notice to
file a petition for review with the Tax Court or, if the Tax
Court does not have jurisdiction over the underlying tax
liability, with a Federal District Court. See Offiler v.
Commissioner, 114 T.C. 492, 497-498 (2000).
Petitioner received notices of deficiency for the taxable
years 1983 and 1993 to 1995 and filed petitions for
redetermination with the Court challenging those notices. It
follows that petitioner is barred under section 6330(c)(2)(B)
from challenging the existence or amount of his underlying tax
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Last modified: May 25, 2011