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precluded issues does not allow the Court to consider such issues
in a case filed in response to a notice of determination.
Behling v. Commissioner, 118 T.C. 572, 578 (2002); sec. 301.6320-
1(e)(3), Q&A-E11, Proced. & Admin. Regs.
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),
including the tax liability reported in the return that such
taxpayer filed, Montgomery v. Commissioner, 122 T.C. 1 (2004).
In the instant case, although petitioners did not receive a
notice of deficiency, they had the opportunity after they re-
ceived the notices of intent to levy to dispute the additions to
tax under sections 6651(a)(2) and 6654 that respondent assessed.
They failed to do so. On the instant record, we find that
petitioners may not challenge the existence or the amount of the
underlying tax liability for each of their taxable years 2000 and
2001, including any additions to tax, that respondent assessed.
Where the validity of the underlying tax liability is not
properly placed at issue, the Court will review the determina-
tions of the Commissioner of the Internal Revenue for abuse of
discretion. Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza
v. Commissioner, 114 T.C. 176, 181-182 (2000).
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