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6330 hearing on remand.17
B. Whether Petitioner May Challenge the Underlying Liability
for 1995.
Petitioner contends that respondent’s Appeals officer erred
in determining that petitioner may not challenge the underlying
liability for petitioner’s 1995 tax year.
As noted above, in a section 6330 hearing, a taxpayer may
challenge the existence or amount of the underlying tax liability
only if the taxpayer did not receive a statutory notice of
deficiency for the tax liability or did not otherwise have an
opportunity to dispute the tax liability. Sec. 6330(c)(2)(B).
In the instant case, the record demonstrates that petitioner had
the opportunity to dispute the 1995 tax liability during
petitioner’s 1997 bankruptcy proceeding. See Kendricks v.
Commissioner, 124 T.C. 69, 77 (2005). Consequently, we conclude
that petitioner may not challenge the underlying 1995 Federal
income tax liability in the instant case. See id.
C. Whether the Jeopardy Levy Was Proper.
Petitioner contends that respondent imposed the jeopardy
17Barbara Drake does not appear to have been issued a notice
of determination under sec. 6330 with respect to the taxable
years in issue. While respondent’s Appeals Office may issue a
sec. 6330 determination to Barbara Drake upon the resolution of
her sec. 6015 matter, unless such a determination is issued and a
petition is timely filed with this Court by her, we lack
jurisdiction with respect to Barbara Drake’s collection
proceedings.
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