Dwight Schwersensky - Page 11

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          181-182.  Where the underlying tax liability is not at issue, we            
          review the determination for abuse of discretion.  Id. at 182.              
          Whether an abuse of discretion has occurred depends upon whether            
          the exercise of discretion is without sound basis in fact or law.           
          See Freije v. Commissioner, 125 T.C. 14, 23 (2005);                         
          Ansley-Sheppard-Burgess Co. v. Commissioner, 104 T.C. 367, 371              
          (1995).                                                                     
          Standard of Review of Determination                                         
               At the hearing on respondent's motion, petitioner conceded             
          receiving the notice of deficiency for 2000 and failing to file a           
          petition for redetermination.  He maintains that the notice of              
          deficiency was invalid.  Having received the notice and failed to           
          file a petition with respect to it, petitioner may not challenge            
          it now or otherwise contest the underlying tax liability in this            
          proceeding.8  Goza v. Commissioner, supra at 183.  As the                   
          underlying liability is therefore not at issue, respondent's                
          determination is reviewed for abuse of discretion.  Id. at 182;             
          see also Sego v. Commissioner, 114 T.C. 604, 610 (2000).                    
          Respondent's Determination                                                  
               Petitioner repeatedly stated that he is challenging "the               
          appropriateness of the collection actions" as provided in section           
          6330(c)(2)(A)(ii).  He has provided no specifics, however.  In              

               8 The letter petitioner sent to the IRS Service Center that            
          disputed the notice of deficiency contained only frivolous tax              
          protester arguments.                                                        





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