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verification that the requirements of applicable law and
administrative procedures have been met, and whether any proposed
collection action balances the need for the efficient collection
of taxes with the legitimate concern of the person that any
collection action be no more intrusive than necessary. Sec.
6330(c)(3). Within 30 days after the Appeals Office issues a
notice of determination, the person may appeal the determination
to the Tax Court, if we have jurisdiction over the underlying tax
liability, sec. 6330(d)(1), as we do in the instant case. For
purposes of these provisions, “underlying tax liability” includes
additions to tax. Katz v. Commissioner, 115 T.C. 329, 339
(2000).
De Novo Review of Additions to Tax
In this proceeding, petitioners seek abatement of the
section 6651(a)(1) additions to tax for late filing and of the
section 6651(a)(2) additions to tax for failure to pay.6
Petitioners were issued no notice of deficiency and have
otherwise had no opportunity to dispute the underlying tax
liability. Accordingly, petitioners may challenge the additions
to tax. See sec. 6330(c)(2)(B); Downing v. Commissioner, 118
T.C. 22 (2002). Respondent has conceded that the section
6 At trial and on brief, petitioners have made no argument
and presented no evidence concerning the sec. 6654 additions to
tax for failure to pay estimated income tax. We consider
petitioners to have conceded the sec. 6654 additions to tax. See
Rybak v. Commissioner, 91 T.C. 524, 566 (1988).
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