-7-
income taxes (inclusive of additions to tax, penalties, and
interest) as of March 15, 2005. We must decide whether we are
authorized to do so. When the Court lacks the authority to
consider an issue, the Court does not have the power to decide
it. Cf. Ins. Corp. of Ir., Ltd. v. Compagnie des Bauxite de
Guinee, 456 U.S. 694, 702 (1982); Brown v. Commissioner, 78 T.C.
215, 217-218 (1982). While neither party challenges our
authority to render this decision, the parties cannot confer such
authority upon us by their conduct or consent. Cf. California v.
LaRue, 409 U.S. 109, 112 n.3 (1972); Mitchell v. Maurer, 293 U.S.
237, 243 (1934).
Where issues related to the taxpayer’s underlying tax
liability were properly raised in a section 6330 proceeding, we
may review the determination of that liability. See sec.
6330(d)(1); see also sec. 6330(c)(2)(B). Section 6330(c)(2)(B),
dealing with notice and opportunity for hearing before levy,
provides that in the case of any hearing conducted under section
6330, a person may raise “challenges to the existence or amount
of the underlying tax liability for any tax period if the person
did not receive any statutory notice of deficiency for such tax
liability or did not otherwise have an opportunity to dispute
such tax liability.” Because petitioners did not receive a
notice of deficiency regarding any of the subject years, they
were permitted to challenge the existence or amount of their
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011