- 16 -
We turn next to petitioner’s taxable years 1992 and 1997.
When a taxpayer has the opportunity to object to a proof of claim
for an unpaid tax liability filed by the IRS in a taxpayer’s
bankruptcy action, the taxpayer is afforded an opportunity to
dispute the liability within the meaning of section
6330(c)(2)(B). Kendricks v. Commissioner, 124 T.C. 69, 77
(2005). In the instant case, the IRS filed a proof of claim in
Mr. Hassell’s bankruptcy case with respect to, inter alia,
petitioner’s taxable years 1992 and 1997. Petitioner was af-
forded the opportunity to file an objection to the IRS’s proof of
claim, and he did so. Accordingly, petitioner had the opportu-
nity to dispute the respective underlying tax liabilities for his
taxable years 1992 and 1997. Id.
Where, as is the case here, the validity of the underlying
tax liability is not properly placed at issue, the Court will
review the determination of the Commissioner for abuse of discre-
tion. Sego v. Commissioner, supra; Goza v. Commissioner, supra.
Based upon our examination of the entire record before us,
we find that respondent did not abuse respondent’s discretion in
making the determinations in the notice of determination with
respect to petitioner’s taxable years 1980 through 1984, 1992,
9(...continued)
ities for those years when he had the opportunity to object to
the IRS’s proof of claim in Mr. Hassell’s bankruptcy case. See
Kendricks v. Commissioner, 124 T.C. 69, 77 (2005).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011