Hubert W.N. Chang - Page 6




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          supra at 610; Goza v. Commissioner, supra at 181.  The abuse of             
          discretion standard requires the Court to decide whether                    
          respondent’s determination was arbitrary, capricious, or without            
          sound basis in fact or law.  Woodral v. Commissioner, 112 T.C.              
          19, 23 (1999); Keller v. Commissioner, T.C. Memo. 2006-166;                 
          Fowler v. Commissioner, T.C. Memo. 2004-163.                                
               Petitioner received a notice of deficiency for each year at            
          issue but filed a petition with this Court only for 1996, 1997,             
          and 1998, which resulted in a decision for respondent.                      
          Petitioner did not file a petition to redetermine the deficiency            
          for 1999, 2000, 2001, or 2002.  Therefore, petitioner cannot                
          contest the validity of the underlying income tax liability for             
          any of the years at issue, and this Court will review                       
          respondent’s determination for abuse of discretion.                         
               Because petitioner is barred from contesting his underlying            
          liability for the years at issue, he was permitted at the hearing           
          only to raise other matters, e.g., to challenge the                         
          appropriateness of the intended method of collection, offer                 
          alternatives to collection, or raise a spousal defense to                   
          collection.  See sec. 6330(c)(2)(A).                                        
               Petitioner contends that before respondent may proceed with            
          the lien action, respondent must demonstrate that the underlying            
          tax assessments for the years at issue were valid.  Petitioner              
          argues that respondent’s Appeals Office failed to verify or prove           







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