Denise Renee Lingwall - Page 9

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          6320.3  Simply put, petitioner participated in an earlier                   
          administrative proceeding in which respondent determined that she           
          was not entitled to relief under section 6015.  Respondent issued           
          a final written notice of determination to petitioner explaining            
          her right to obtain judicial review of respondent’s determination           
          in the Tax Court.  Petitioner failed to avail herself of that               
          opportunity, however.  Moreover, petitioner has not offered any             
          argument that she did not “meaningfully” participate in the                 
          earlier section 6015 administrative proceeding within the meaning           
          of section 6330(c)(4).  Consistent with the foregoing, we hold              
          that petitioner is barred by section 6330(c)(4) from attempting             
          to raise her claim for relief under section 6015 in this                    
               Petitioner has failed to raise any other valid challenge to            
          respondent’s collection action.  There being no other valid issue           
          for consideration, we shall grant respondent’s Motion for Summary           
               To reflect the foregoing,                                              
                                             An appropriate order and                 
                                        decision will be entered granting             
                                        respondent’s motion for summary               

               3  See sec. 301.6320-1(e)(2), Proced. & Admin. Regs. (“A               
          taxpayer may raise any appropriate spousal defenses at a CDP                
          hearing unless the Commissioner has already made a final                    
          determination as to spousal defenses in a statutory notice of               
          deficiency or final determination letter.”)                                 

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Last modified: May 25, 2011