Brian and Tina Nicklaus - Page 14

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          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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