Melvin Ray Hassell - Page 15

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          conclude that there are no genuine issues of material fact                  
          regarding the questions raised in respondent’s motion for summary           
          judgment.                                                                   
               A taxpayer may raise challenges to the existence or the                
          amount of the taxpayer’s underlying liability if the taxpayer did           
          not receive a notice of deficiency or did not otherwise have an             
          opportunity to dispute the tax liability.  Sec. 6330(c)(2)(B).              
          Where the validity of the underlying tax liability is properly              
          placed at issue, the Court will review the matter on a de novo              
          basis.  Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.             
          Commissioner, 114 T.C. 176, 181-182 (2000).                                 
               We turn first to petitioner’s taxable years 1980 through               
          1984.  Respondent issued a notice of deficiency to petitioner               
          with respect to those years.  Petitioner filed a petition with              
          the Court with respect to that notice.  On September 20, 1990,              
          the Court entered a decision in petitioner’s Tax Court case.                
          That decision stated, inter alia, that there was a deficiency in            
          petitioner’s tax for each of his taxable years 1980 through 1984            
          and that there were certain additions to such tax for each such             
          year except 1980.9                                                          

               9The IRS filed a proof of claim with respect to, inter alia,           
          petitioner’s taxable years 1980 through 1984.  In addition to               
          petitioner’s having had the opportunity to dispute the determina-           
          tions in the notice of deficiency that respondent issued to him             
          with respect to his taxable years 1980 through 1984, which he did           
          in petitioner’s Tax Court case, as discussed below, petitioner              
          was afforded an opportunity to dispute the underlying tax liabil-           
                                                             (continued...)           




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