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within the meaning of section 6330(c)(2)(B). Respondent
submitted proofs of claim and amended proofs of claims in the
consolidated bankruptcy cases for unpaid Federal taxes for 1992,
1993, and 1996. Petitioners were therefore precluded from
challenging the amounts of the underlying liabilities for the
years in issue both at the Appeals Office hearing and in this
case.
Petitioners, however, claim that they are not seeking to
dispute the amounts of the underlying tax for 1992 and 1993.
Petitioners contend that they are seeking only an abatement of
interest and relief from the penalties for the years in issue.
But unless otherwise specified under the Code, both interest and
penalties are treated as “tax”. See secs. 6601(e)(1), 6665(a).
Since petitioners are precluded from raising these issues, the
Court need not address them.
Challenges to Collection Action
Since the validity of the underlying tax liabilities for the
years at issue was not properly part of the appeal, the Court
will review the notice of determination for abuse of discretion.
See Goza v. Commissioner, supra at 181-182.
Questions about the appropriateness of the collection action
include whether it is proper for the Commissioner to proceed with
the collection action as determined in the notice of
determination and whether the type and/or method of collection
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