- 8 - 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 CourtPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011