Leonard O. Parker, Jr. - Page 11

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              If the taxpayer does not agree with the Appeals officer's               
         written determination, the taxpayer can appeal the determination             
         to the Tax Court or to a United States District Court (if the Tax            
         Court does not have jurisdiction over the underlying tax                     
         liability).  Sec. 6330(d)(1).                                                
              To determine the correct standard of review, the Court must             
         first decide whether petitioner's underlying tax liability is                
         properly at issue.  Sego v. Commissioner, supra at 610; 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)(1); Montgomery v. Commissioner, 122 T.C.             
         1, 9 (2004); sec. 301.6203-1, Proced. & Admin. Regs..                        
              The amount of the underlying tax liability may be placed at             
         issue if the taxpayer did not receive a statutory notice of                  
         deficiency or otherwise have an opportunity to dispute the tax               
         liability.  Sec. 6330(c)(2)(B); see Behling v. Commissioner, 118             
         T.C. 572, 576-577 (2002).  In this case, petitioner was not                  
         issued a notice of deficiency and did not have a prior                       
         opportunity to dispute the tax liability.  Therefore, the proper             
         standard of review for the arguments challenging the underlying              
         tax liability is de novo.  Sego v. Commissioner, supra at 609-               

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Last modified: May 25, 2011