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Petitioner did not receive a notice of deficiency for any of
the years at issue. He therefore may challenge his underlying
tax liabilities. We review respondent’s determination of
petitioner’s underlying tax liabilities de novo. We review
respondent’s nonliability administrative determinations for abuse
of discretion. See Fishbach v. Commissioner, supra.
1. Petitioner’s Underlying Tax Liabilities
Petitioner raises two challenges with respect to his
underlying tax liabilities, both of which focus on the burden of
proof. First, petitioner notes the liabilities at issue are
self-assessed; i.e., they are based on petitioner’s tax returns.
Because petitioner now disputes the accuracy of his returns, he
appears to argue that the validity of his assessed tax
liabilities is called into question. Petitioner believes
respondent therefore must prove that the underlying tax
liabilities are correct. We disagree.
The Secretary shall assess all taxes determined by a
taxpayer as shown on the taxpayer’s return. See sec. 6201(a)(1).
Where a taxpayer later disputes his underlying tax liability in a
lien or levy proceeding, the taxpayer generally bears the burden
of proof. See Poindexter v. Commissioner, 122 T.C. 280, 286
(2004), affd. 132 Fed. Appx. 919 (2d Cir. 2005); Horn v.
Commissioner, T.C. Memo. 2002-207. Thus, respondent properly
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