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Goza v. Commissioner, 114 T.C. 176, 180 (2000). In addition,
section 6330(c)(2)(B) establishes the circumstances under which a
person may challenge the existence or amount of her underlying
tax liability. Section 6330(c)(2)(B) provides that the person
may raise at the hearing challenges to the existence or amount of
the underlying tax liability if the person did not receive a
statutory notice of deficiency for the tax liability or did not
otherwise have an opportunity to dispute the liability.
Petitioner submitted at trial an eight-page handwritten
document that she testified was a summary of her case. The
document, rambling and difficult to follow, repeats some
allegations from the petition and raises new matter. The new
matter includes allegations that an IRS employee stole her car,
that President Bush made lewd comments to her by telephone, and
that Archibald Cox stole from her a "Red Samsonite suitcase".
The evidence she submitted includes a handwritten document for
tax year 1995 listing a $6,900 deduction for a 1983 van that she
alleges was stolen from her "By President Clinton".
Petitioner has alleged that certain correspondence,
including the notice of deficiency for 1992, was sent to her
using, in whole or in part, her maiden name. She alleges that
her maiden name is "not my name". She has, however, not denied
receiving notices of deficiency for 1992 and 2000. The Court
concludes that petitioner is precluded from challenging the
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