-12-
Respondent argues that petitioner received both respondent’s
Lien Notice and respondent’s notice of deficiency and that
petitioner could have filed an appeal or a Tax Court petition
with regard to either of those documents, and therefore that
petitioner may not now, in the instant proceeding involving
respondent’s levy notice, dispute the existence or amount of his
1995, 1996, and 1997 Federal income tax liabilities.
Sec. 6330(c)(2)(B).
We agree with respondent. The evidence adequately
establishes that petitioner received the July 29, 2004, notice of
deficiency.
The Postal Service receipt of delivery and the Form 3877
constitute strong evidence in support of the mailing by
respondent and the receipt by petitioner of the notice of
deficiency.
Petitioner actually had two opportunities (upon receipt of
the Lien Notice -- which receipt petitioner does not dispute --
and upon receipt of the notice of deficiency) to challenge the
existence and amount of his 1995, 1996, and 1997 Federal income
tax liabilities. Under section 6330(c)(2)(B) petitioner may not
now, in this proceeding involving respondent’s proposed levy
action, dispute the amounts of his underlying Federal income
taxes and additions to tax for 1995, 1996, and 1997.
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