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existence or amount of her 1992 and 2000 tax liabilities in a
section 6330 hearing or before the Court. See sec.
6330(c)(2)(B); sec. 301.6330-1(f), Q&A-5, Proced. & Admin. Regs.
Even were she not so precluded, she failed to present evidence
that the amounts assessed are incorrect.
Where the validity of the underlying tax liability is not
properly at issue, the Court will review the administrative
determination of the Appeals Office for abuse of discretion.
Sego v. Commissioner, supra at 610; Goza v. Commissioner, supra
at 181-183. The Court reviews only whether the Appeals officer's
refusal to accept petitioner's arguments was arbitrary,
capricious, or without sound basis in fact or law. See Woodral
v. Commissioner, 112 T.C. 19, 23 (1999).
Section 6501 sets forth limitations on assessment and
provides as a general rule that income taxes must be assessed
within 3 years after the filing of the return. Sec. 6501(a).
Where assessment was made within the pertinent period of
limitations, the tax may be collected by levy within 10 years
after the assessment of the tax. Sec. 6502(a). A hearing
request under section 6330 will suspend the running of the period
of limitations described in section 6502 during the period that
"such hearing, and appeals therein, are pending." Sec.
6330(e)(1).
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Last modified: May 25, 2011