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On June 7, 2005, petitioner, while residing in London, Ohio,
filed his petition with the Court seeking a review of the 2005
notice of determination. On January 4, 2006, the Court filed
respondent’s motion for summary judgment and on February 27,
2006, denied the motion.
Discussion
Petitioner contends that he should have been allowed to
challenge the underlying tax liability at the 2005 hearing and
that respondent abused his discretion. Conversely, respondent
contends that he did not abuse his discretion because petitioner
had a prior opportunity to challenge the underlying liability
and, thus, was precluded from subsequently raising the matter.
We agree with respondent.
Section 6330(c)(2)(B)2 allows challenges to the existence or
amount of the underlying liability if petitioner did not receive
a notice of deficiency or otherwise have an opportunity to
dispute the liability. This statutory preclusion is triggered by
the opportunity to contest the underlying liability, even if the
opportunity is not pursued. Goza v. Commissioner, 114 T.C. 176,
182-183 (2000). The 2003 notice of determination provided
petitioner with an opportunity to contest the determination by
filing a petition with the Court. Petitioner, had he filed a
2 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue.
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