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Pursuant to section 6330(d)(1), within 30 days of the
issuance of the notice of determination, the taxpayer may appeal
that determination to this Court if we have jurisdiction over the
underlying tax liability. Van Es v. Commissioner, 115 T.C. 324,
328 (2000).
Although section 6330 does not prescribe the standard of
review that the Court is to apply in reviewing the Commissioner’s
administrative determinations, we have stated that, where the
validity of the underlying tax liability is properly at issue,
the Court will review the matter de novo. Sego v. Commissioner,
114 T.C. 604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 181
(2000). Where the validity of the underlying tax liability is
not properly at issue, however, the Court will review the
Commissioner’s administrative determination for abuse of
discretion. Sego v. Commissioner, supra; Goza v. Commissioner,
supra.
Petitioners received the notice of deficiency for the 1997
tax year. Accordingly, they cannot challenge their underlying
liability. See sec. 6330(c)(2)(B); Sego v. Commissioner, supra
at 610-611; Goza v. Commissioner, supra at 182-183. Therefore,
we review respondent’s determination for an abuse of discretion.
See Sego v. Commissioner, supra at 610.
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Last modified: May 25, 2011