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constitute an “underlying tax liability” and may be the proper
subject of challenge at the hearing. See Montgomery v.
Commissioner, 122 T.C. 1, 8 (2004).
In the case before us, petitioner would have been entitled
to challenge his self-reported tax liability. However, it is
arguable whether petitioner raised the issue of his underlying
tax liability in his imprecise petition. In any event,
petitioner is precluded from challenging his underlying tax
liability in the instant proceeding because he did not challenge
it at the administrative hearing. Bourbeau v. Commissioner, T.C.
Memo. 2003-117; Tabak v. Commissioner, T.C. Memo. 2003-4; see
Miller v. Commissioner, 115 T.C. 582, 589 n.2 (2000), affd. 21
Fed. Appx. 160 (4th Cir. 2001); sec. 301.6320-1(f)(2), Q&A-F5,
Proced. & Admin. Regs.; see also sec. 6330(c) and (d).
Petitioner’s Form 12153, Request for a Collection Due
Process Hearing, indicated that the amount of the self-reported
tax liability was disputed; however, petitioner’s representative
stated at the hearing that no such challenge to the amount of
assessment existed. Accordingly, in this proceeding we do not
consider petitioner’s underlying tax liability. For this reason
we do not address petitioner’s argument regarding abatement of
the section 6651 failure to pay addition to tax based on
reasonable cause, which first surfaced in petitioner’s objection
to respondent’s motion for summary judgment.
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