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statutory notice of deficiency with respect to the underlying tax
liability or did not otherwise have an opportunity to dispute
that liability. Sec. 6330(c)(2)(B); Montgomery v. Commissioner,
122 T.C. 1, 8-9 (2004).
This Court has jurisdiction under section 6330 to review the
Commissioner’s administrative determinations. Sec. 6330(d);
Iannone v. Commissioner, 122 T.C. 287, 290 (2004). We review
nonliability administrative determinations for abuse of
discretion, and we review determinations as to the underlying tax
liability de novo. Fishbach v. Commissioner, T.C. Memo. 2005-38
(citing Hoffman v. Commissioner, 119 T.C. 140, 144-145 (2002),
and Sego v. Commissioner, 114 T.C. 604, 610 (2000)). 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). In reviewing for abuse of discretion, we generally
consider only arguments, issues, and other matters that were
raised at the administrative hearing or otherwise brought to the
attention of the Office of Appeals. Magana v. Commissioner, 118
T.C. 488, 493 (2002); sec. 301.6320-1(f)(2), Q&A-F5, Proced. &
Admin. Regs.
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