Warren L. Owens - Page 9

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          the taxpayer to seek judicial review in the Tax Court or a                  
          District Court, depending upon the type of tax.  In considering             
          whether taxpayers are entitled to any relief from the                       
          Commissioner’s determination, this Court uses the following                 
          standard of review:                                                         
               where the validity of the underlying tax liability is                  
               properly at issue, the Court will review the matter on                 
               a de novo basis.  However, where the validity of the                   
               underlying tax liability is not properly at issue, the                 
               Court will review the Commissioner’s administrative                    
               determination for abuse of discretion. [Sego v.                        
               Commissioner, 114 T.C. 604, 610 (2000).]                               
          II.  Analysis                                                               
               A.  Review of Underlying Liabilities                                   
               Petitioner’s position throughout this proceeding has been              
          that the liability the IRS is proposing to collect for 1991 is              
          incorrect.  Rather, petitioner maintains that his liability is              
          more accurately reflected in the Form 1040 he allegedly filed for           
          1991, which reflected an overpayment of $471.  Respondent asserts           
          to the contrary that petitioner is precluded from challenging his           
          underlying liability and has raised no other issues establishing            
          an abuse of discretion.                                                     
               As previously indicated, section 6330(c)(2)(B) permits                 
          taxpayers to challenge the underlying liability in a collection             
          proceeding only where they did not receive a notice of deficiency           
          or otherwise have a prior opportunity to dispute the liability.             
          A notice of deficiency for 1991 was sent to petitioner at 12079             






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