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The taxpayer may raise challenges “to the existence or
amount of the underlying tax liability”, however, only if he “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). The hearing officer is
not, however, required to consider failure or refusal to comply
with tax laws due to moral, religious, political, Constitutional,
conscientious or similar grounds. Sec. 601.106(b), Statement of
Procedural Rules.
Where the validity of the tax liability is not properly part
of the appeal, the taxpayer may challenge the determination of
the Appeals officer for abuse of discretion. Sego v.
Commissioner, supra at 609-610; Goza v. Commissioner, supra at
181-182.
The only issues communicated by petitioner to Appeals were
“garden variety” tax protester arguments. Petitioner testified
that the Forms 4852 showing zero wages that he submitted to the
IRS were offered to “dispute and correct” the Forms W-2, Wage and
Tax Statement, for 2001 sent by petitioner’s employers to the
IRS. When asked by the Court how Federal tax had been withheld
if he had no wages, petitioner testified that tax was withheld
from his “compensation”. He further testified that he was not an
employee or an independent contractor but was instead “a worker”.
As such, he concluded, the amounts reported by the payors of his
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Last modified: May 25, 2011