- 4 - administrative determination for an abuse of discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114 TC 176, 181-182 (2000). Although petitioner received a statutory notice of deficiency for the taxable year 2001, he did not avail himself of the opportunity to file a petition for redetermination of the deficiency with this Court pursuant to section 6213(a). Consistent with section 6330(c)(2)(B), petitioner therefore was precluded from contesting his liability for the underlying taxes before the Appeals Office. Goza v. Commissioner, supra at 182- 183. Therefore, the validity of petitioner's underlying tax liability is not properly at issue in this proceeding. Id. at 183. Nevertheless, petitioner continues to assert frivolous claims. See, e.g., Pond v. Commissioner, T.C. Memo. 2005-255 (rejecting taxpayer’s argument that exemption amount is not defined by statute); Saxon v. Commissioner, T.C. Memo. 2006-52 (taxpayer’s contention that OMB control No. 1545-0074, on the Form 1040 is invalid and does not comply with the requirements of the PRA is groundless (citing James v. United States, 970 F.2d 750, 753 n.6 (10th Cir. 1992); United States v. Neff, 954 F.2d 698, 699 (11th Cir. 1992)). Petitioner does not challenge the appropriateness nor the intended method of collection. Nor does petitioner offer any alternative means of collection or raise anyPage: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011