- 10 - to the preparation and filing of tax returns, but he did not receive any assistance on how to complete any tax return. OPINION We first turn to petitioner’s position that he does not have any tax liability for his taxable year 1998. A taxpayer may raise challenges to the existence or the amount of the taxpayer’s underlying tax liability if the taxpayer did not receive a notice of deficiency or did not otherwise have an opportunity to dispute the tax liability. Sec. 6330(c)(2)(B); see Montgomery v. Commissioner, 122 T.C. 1 (2004). Where the validity of the underlying tax liability is properly placed at issue, the Court will review the matter on a de novo basis. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000). Respondent concedes that petitioner is entitled to dispute the amount of his tax liability for his taxable year 1998. We shall review de novo petitioner’s contention that the total tax and the tax due shown in petitioner’s 1998 return should be reduced because of a loss that he claimed in his 2000 return.8 8While petitioner’s Form 12153 was pending in the Appeals Office, the Appeals officer received petitioner’s 1999 return. Without verifying the amount of loss claimed in petitioner’s 1999 return, the Appeals officer accepted that return and reduced the total tax and the tax due shown in petitioner’s 1998 return as a result of the loss claimed in that 1999 return. The Appeals officer’s actions are reflected in the notice of determination and the attachment thereto that the Appeals Office issued to (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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