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This Court has held that taxpayers have had an opportunity
to dispute the underlying tax liability when they have received a
notice of deficiency. Goza v. Commissioner, supra at 182-183;
Sego v. Commissioner, supra. Whether the underlying tax
liability is properly at issue in a section 6330 administrative
hearing depends on whether the taxpayer had an opportunity to
challenge the liability, not whether the taxpayer acted upon that
opportunity. See sec. 6330(c)(2)(B); Sego v. Commissioner, supra
at 611. Even though the taxpayer neglected to file a petition
with this Court to challenge the underlying tax liability, the
notice of deficiency offered the taxpayer the opportunity to
oppose the underlying liability. See Sego v. Commissioner,
supra. When the taxpayer declines an opportunity to challenge
the underlying liability, section 6330(c)(2)(B) precludes the
taxpayer from contesting the underlying tax liability before the
Appeals officer. See Goza v. Commissioner, supra; Sego v.
Commissioner, supra at 610-611.
Petitioner argues that “There is a genuine issue of material
fact in this case, being that the petitioner has never had the
opportunity for a hearing regarding his tax liability.” We
disagree. Petitioner does not dispute that he received a notice
of deficiency regarding his 2001 tax liability. The notice of
deficiency provided petitioner with an opportunity to challenge
his 2001 tax liability. Petitioner failed to petition this Court
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Last modified: May 25, 2011