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raised at the Appeals hearing. See sec. 301.6330-1(f)(2), Q&A-
F5, Proced. & Admin. Regs. Where the underlying tax liability is
properly at issue, we review the Appeals determination with
respect to the existence and amount of tax liability de novo.
Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.
Commissioner, 114 T.C. 176, 181-182 (2000). When the underlying
tax liability is not properly at issue, we review the Appeals
officer’s determination using an abuse of discretion standard.
Id.
Underlying Tax Liability
First, we must decide whether petitioner’s underlying tax
liabilities are properly at issue. Petitioner’s petition raises,
and only raises, the issue of his underlying tax liabilities. In
addition to checking the “redetermination of deficiency box,” he
stated that he “was a truck driver in 1987-1988 and did not have
the income so as to owe these taxes.” In his request for a
hearing, he indicated on the Form 12153, Request for a Collection
Due Process Hearing, that he had filed his taxes every year and
was not aware of any deficiency. But, during the course of his
hearing and in response to his assertion on the Form 12153, the
Appeals officer told petitioner that his underlying tax
liabilities would not be considered, and the hearing proceeded
accordingly.
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Last modified: November 10, 2007