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Pursuant to section 6330(d)(1), within 30 days of the
issuance of the notice of determination, the taxpayer may appeal
that determination to this Court if we have jurisdiction over the
underlying tax liability. Van Es v. Commissioner, 115 T.C. 324,
328-329 (2000).
Although section 6330 does not prescribe the standard of
review that the Court is to apply in reviewing the Commissioner’s
administrative determinations, we have stated that, where the
validity of the underlying tax liability is properly at issue,
the Court will review the matter de novo. Where the validity of
the underlying tax liability is not properly at issue, however,
the Court will review the Commissioner’s administrative
determination for abuse of discretion. Sego v. Commissioner, 114
T.C. 604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 181
(2000).
1. Challenges to Underlying Tax Liability
Petitioner presents a challenge to the underlying tax
liability with regard to the validity of the notice of
deficiency. Respondent provided a Form 3877, Certified Mailing
List, which reports that respondent sent petitioner by certified
mail a notice of deficiency for 1999 on July 12, 2002, to 560
Hobie Lane, San Jose, California 95127. The parties stipulated
that petitioner resided at this address from July 12, 2002 to
January 30, 2004. We conclude that petitioner received a notice
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Last modified: May 25, 2011