Jorge Torres - Page 10

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          within the 90-day period prescribed by section 6312.  Because               
          petitioner had an opportunity to contest his income tax liability           
          and failed to do so, section 6330(c)(2)(B) precluded petitioner             
          from questioning that underlying liability at his section 6330              
          hearing.  See Goza v. Commissioner, supra at 182-183 (“Although             
          * * * [the taxpayer] received a notice of deficiency * * * he did           
          not avail himself of the opportunity to file a petition for                 
          redetermination with the Court pursuant to section 6213(a).                 
          Consistent with section 6330(c)(2)(B), * * * [the taxpayer]                 
          therefore was precluded from contesting his liability for the               
          underlying taxes before the Appeals Office.”).  As petitioner’s             
          underlying tax liability was not properly at issue in the section           
          6330 hearing, we hold that the validity of the underlying tax               
          liability is not properly before this Court.  See Sego v.                   
          Commissioner, supra at 611.                                                 
               Petitioner failed to raise any other relevant issues or                
          challenges in the petition.  Pursuant to Rule 331(b)(4), all                
          other issues are deemed conceded.                                           
               The decision in this case will indicate that we sustain                
          respondent’s administrative determination to proceed with                   
          collection against petitioner.  Our decision does not serve as a            
          review of respondent’s determination as to petitioner’s                     









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