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Section 6665(b), entitled “Procedure for Assessing Certain
Additions to Tax,” provides certain exceptions to subsection (a),
including, in effect, an exception that section 6651 additions
must be attributable to a deficiency for section 6665(a) to
apply. Thus, since section 6651(a)(3) additions are not
attributable to a deficiency, they are not required to be
assessed in the same manner as taxes. Instead section 6651(a)(3)
additions are attributable to amounts that have already been
assessed but remain unpaid, and therefore may be collected by
respondent by notice and demand, as in this case, without
assessment, and without recourse to the deficiency procedures.
See Greenhouse v. United States, 780 F. Supp. 136, 141 n.14
(S.D.N.Y. 1991).
A taxpayer may raise at a section 6330 hearing challenges to
the existence or amount of an underlying tax liability for any
tax period if the taxpayer did not receive any statutory notice
of deficiency for such tax liability or did not otherwise have an
opportunity to dispute such tax liability. Sec. 6330(c)(2)(B).
We need not, however, decide whether the section 6651(a)(3)
addition, although not deemed a tax under section 6651(a) and
section 6665, nevertheless falls within the ambit of section
6330(c)(2)(B). Petitioner did not challenge the section
6651(a)(3) addition at the Appeals Office hearing or in this
Court.
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