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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-
610.
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Last modified: May 25, 2011