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section 6330 hearing. See sec. 301.6330-1(f)(2), Q&A-F5, Proced.
& Admin. Regs.; see also Magana v. Commissioner, 118 T.C. 488,
493 (2002). Where the underlying tax liability is properly at
issue, we review the determination de novo. E.g., Goza v.
Commissioner, 114 T.C. 176, 181-182 (2000). Where the underlying
tax liability is not at issue, we review the determination for
abuse of discretion. Id. at 182. Whether an abuse of discretion
has occurred depends upon whether the exercise of discretion is
without sound basis in fact or law. See Ansley-Sheppard-Burgess
Co. v. Commissioner, 104 T.C. 367, 371 (1995).
Petitioners do not appear to dispute the underlying tax
liabilities for 1993 and 1997 as originally assessed by
respondent. In any event, the assessments for those years match
the amounts petitioners reported as due on their returns, and
petitioners have offered no basis for a conclusion that the
assessments are in error. See Montgomery v. Commissioner, 122
T.C. 1 (2004). Instead, petitioners contend that the taxes due
for 1993 and 1997 have been paid.6
More specifically, petitioners contend that the $3,337.24
liability that respondent asserts exists for 1993 has been paid
because $2,617 in payments they made pursuant to the 1993
6 Petitioners' claim that the 1993 and 1997 taxes have been
paid is the only relevant issue that they raised at the hearing
or herein; they have not raised any spousal defenses or offered
any collection alternatives. See sec. 6330(c)(2)(A).
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