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Court. Section 6330(c)(2)(B) therefore precluded petitioner from
contesting his liability for the underlying taxes for those years
in the hearing.
Because petitioner could not properly challenge the
existence or amount of the underlying liability with respect to
the 1998, 1999, and 2000 tax years in the hearing, that issue is
not properly before this Court. See Goza v. Commissioner, supra.
This Court will review respondent’s determination with respect to
the 1998, 1999, and 2000 tax years for abuse of discretion.
Petitioner failed to assert any of the claims enumerated
under section 6330(c)(2)(A) in the hearing. In particular,
petitioner did not challenge the appropriateness of the intended
method of collection or offer a collection alternative, or raise
any such issue before the Court. Consequently, there is no
dispute as to material fact with respect to the 1998, 1999, and
2000 tax years. Accordingly, we find no abuse of discretion in
respondent’s determination.
Petitioner did not receive a notice of deficiency for tax
year 2001 or have an opportunity to dispute that liability before
the hearing. To the extent petitioner is attempting to challenge
the underlying Federal income tax liability for the 2001 tax
year, that challenge is appropriate, even though the liability
was self-reported. See Montgomery v. Commissioner, 122 T.C. 1
(2004).
Rule 331(b)(4) states that a petition for review of an
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Last modified: May 25, 2011