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transpiring with the Appeals officer in the spring and summer of
2002 were to represent his opportunity to be heard with respect
to 1999 as well as 1985. Accordingly, the Court held as follows
regarding 1999:
Here, because the assessments at issue for 1999
were based upon the amounts reported on petitioner’s
filed tax return, and petitioner never received a
notice of deficiency or other opportunity to dispute
those amounts, he would be entitled to challenge his
underlying liabilities in this collection proceeding.
Montgomery v. Commissioner, 122 T.C. 1, 9 (2004). The
Form 12153 submitted by petitioner indicates a desire
to claim business expenses not shown on his original
return. In light of our conclusion regarding the lack
of a hearing for 1999, we believe that petitioner
should be afforded a final opportunity to supply
relevant documentation. Petitioner will also have a
further chance to raise relevant issues reviewed for
abuse of discretion, such as collection alternatives.
We caution petitioner, however, that were it not
for the unusual circumstances of this case, his history
of delay and failure to supply information would give
us pause. We remind petitioner that section 6330 does
not afford him an unlimited right to present
information in person and at a time or place of his
choosing. If petitioner cannot promptly meet with an
Appeals officer to submit documentation and other
pertinent data, we would expect him to do so through a
representative or by written or telephonic
communication. Otherwise, respondent will be in a
position to close petitioner’s 1999 case on the
existing record. [Newstat v. Commissioner, supra.]
The Court also issued an order dated September 16, 2004,
directing that an administrative hearing be offered to
petitioner, to be held no later than January 15, 2005, and that
the parties submit status reports on or before January 31, 2005.
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