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the taxpayer’s original return, if the taxpayer “did not receive
any statutory notice of deficiency for such tax liability or did
not otherwise have an opportunity to dispute such tax liability.”
Sec. 6330(c)(2)(B); see also Montgomery v. Commissioner, 122 T.C.
1, 9-10 (2004); Urbano v. Commissioner, 122 T.C. 384, 389-390
(2004). Section 6330(d) provides for judicial review of the
administrative determination in the Tax Court or a Federal
District Court, as may be appropriate. Where the validity of the
underlying tax liability is properly at issue, the Court will
review the matter on a de novo basis. However, where the
validity of the underlying tax liability is not properly at
issue, the Court will review the Commissioner’s administrative
determination for abuse of discretion. Goza v. Commissioner, 114
T.C. 176, 181-182 (2000).
Here, petitioner seeks to challenge only his underlying tax
liabilities. Respondent concedes that petitioner can dispute the
underlying tax liabilities for the taxable years 1994, 1997, and
1998. With respect to the taxable years 1995 and 1996, however,
respondent argues that petitioner received a notice of deficiency
for each year and, therefore, is precluded from disputing the
underlying tax liabilities.
Petitioner concedes receiving the notice of deficiency for
the taxable year 1995. He therefore cannot challenge his
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