Greg A. Bell - Page 1

                                   126 T.C. No. 18                                    

                               UNITED STATES TAX COURT                                

                             GREG A. BELL, Petitioner v.                              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10388-05L.             Filed May 22, 2006.                  

                    R issued P a notice of intent to levy relating to                 
               P’s 1997 tax liability.  P timely requested a hearing                  
               to dispute the underlying tax liability but R informed                 
               P that P’s liability could not be contested.  Because P                
               did not receive a notice of deficiency, however, he was                
               entitled, pursuant to sec. 6330(c)(2)(B), I.R.C., to                   
               challenge the liability.  R mailed P a notice of                       
               determination, but P did not file a petition with the                  
               Court or otherwise challenge the notice of                             
               determination.  R mailed P a notice of Federal tax lien                
               relating to the 1997 liability.  P requested another                   
               hearing, and R informed P that the liability could not                 
               be challenged because P had a prior opportunity to                     
               dispute the liability.  R then mailed P a second notice                
               of determination relating to the 1997 liability.                       
                    Held:  P, after the first notice of determination                 
               was issued, had the opportunity to file a petition with                
               this Court and dispute the 1997 liability.  Thus, R did                
               not abuse his discretion, and P was precluded from                     
               subsequently challenging the underlying liability.                     
               Sec. 6330(c)(2)(B), I.R.C.                                             

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