- 14 -
T.C. __, __ (2005); Leahy v. Commissioner, 87 T.C. 56, 64-65
(1986). In their petition, amended petition, and at trial,
petitioners disputed only the assessment procedures.
Second, a taxpayer may dispute his or her underlying tax
liability at the section 6330 hearing only if he or she did not
receive a notice of deficiency or did not otherwise have an
opportunity to dispute the tax liability. Sec. 6330(c)(2)(B).
Petitioners do not contend that they did not receive notices of
deficiency for the years in issue. Instead, petitioners contend
only that the notices of deficiency applied to employment or
excise tax, not income tax. We have rejected this contention at
paragraph B-1, above.
We conclude that petitioners may not dispute their
underlying tax liability.
F. Conclusion
We conclude that respondent’s determination to proceed with
levy action to collect petitioners’ tax liabilities for 1993-2000
was not an abuse of discretion.
To reflect the foregoing,
Decision will be entered
for respondent.
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