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Appeals Officer Mountjoy received Mr. Brady’s declaration,6 and
on August 12, 2005, she received a letter from Mr. Isaacson
stating no further documentation would be submitted.
Appeals Officer Mountjoy examined all available information
and issued a Supplemental Notice of Determination on September
28, 2005, which rejected petitioners’ challenge to the amount of
the underlying tax liability reported on their original 2000
return. Respondent has not issued a notice of deficiency for the
years at issue. This case was tried during the October 31, 2005,
Trial Session in Seattle, Washington.
OPINION
A. Standard of Review
To determine the correct standard of review in a case
instituted under sections 6320 and 6330, the Court must first
decide whether petitioner’s underlying tax liability is properly
at issue. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza
v. Commissioner, 114 T.C. 176, 181-182 (2000). The term
“underlying tax liability” under section 6330(c)(2)(B) includes
amounts self-assessed under section 6201(a), together with
penalties and interest. Sec. 6201(a); Montgomery v.
Commissioner, 122 T.C. 1, 9 (2004); sec. 301.6203-1, Proced. &
Admin. Regs.
6 Mr. Brady’s declaration was not received into evidence,
and he did not appear to testify at trial.
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