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Lien filed for the delinquent accounts * * * . The
taxpayer has raised only frivolous issues in his
appeals and in correspondence he submitted since he
made his appeal. He has not raised any non-frivolous
issues.
All the legal and procedural requirements for the
filing [of] the lien have been met. The taxpayer has
not made any non-frivolous arguments in his appeal. He
has declined our offer to discuss legitimate
alternatives to the proposed [lien filing] action.
In response to the notice of determination, petitioner
timely filed his petition on June 29, 2005, in which petitioner
alleges:
The basis of my complaint is what I believe to be the
lack of a valid Summary Record of Assessment Form 23-C
Assessment Certificate pursuant to 26 CFR section
301.6203-1. Without a valid assessment there is no
liability. Without a liability there can be no lien.
Discussion
Where the validity of the underlying tax liability is
properly at issue, the Court will review the matter de novo.
Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza v.
Commissioner, 114 T.C. 176, 181 (2000). The underlying tax
liability is properly at issue if the taxpayer did not receive a
statutory notice of deficiency or otherwise have an opportunity
to dispute the tax liability. Sec. 6330(c)(2)(B); see Behling v.
Commissioner, 118 T.C. 572, 576-577 (2002).
Where the validity of the underlying tax liability is not
properly at issue, the Court will review the Commissioner’s
determination for abuse of discretion. Sego v. Commissioner,
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Last modified: November 10, 2007