Peter P. Baltic and Karen R. Baltic - Page 9

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          challenging underlying liability only in the sense that she was             
          contesting her own responsibility for the tax, not in the sense             
          of challenging the amount of that tax.  Siquieros had not had an            
          opportunity before her CDP hearing to challenge her                         
          responsibility for the unpaid tax; the Baltics did.  And we                 
          conclude that that is an important--indeed decisive--difference.            
          The word “liability” in section 6330(c)(2)(B) and section                   
          301.7122-1(b)(1), Proced. & Admin. Regs., refers not just to an             
          amount of tax owed for a particular period but also the amount              
          owed by a particular person for a particular period.  Section               
          6203, defining a tax assessment, states that an assessment is the           
          formal recording of a taxpayer’s tax liability, and the                     
          accompanying regulation requires the summary record of assessment           
          to "provide identification of the taxpayer, the character of the            
          liability assessed, the taxable period, if applicable, and the              

          fund in trust for the United States under section 7501(a).                  
          Slodov v. United States, 436 U.S. 238, 243 (1978).  One remedy              
          that the Commissioner has against a business that fails to pay              
          these withheld taxes is to collect them from a “responsible                 
          person” within the company; i.e., someone who was required to pay           
          over the tax.  Sec. 6672.  A section 6672 penalty is payable on             
          notice and demand, without issuance of a notice of deficiency.              
          See sec. 6212(a).  Our court therefore has no jurisdiction to               
          review the penalty, Moore v. Commissioner, 114 T.C. 171, 175                
          (2000), and a taxpayer must usually pay and sue for a refund to             
          get judicial review.  Sec. 6672(c)(2); Steele v. United States,             
          280 F.2d 89 (8th Cir. 1960).  A key issue in such cases is often            
          whether the person suing for a refund is a “responsible person”             
          within the meaning of section 6672(a).  See, e.g., McGlothin v.             
          United States, 720 F.2d 6 (6th Cir. 1983).                                  

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