- 8 -
II. Tax Year 1990
Respondent mailed petitioner two notices of deficiency for
1990. On cross-examination by respondent’s counsel, petitioner
admitted receiving the notice of deficiency for 1990. Therefore,
petitioner’s underlying income tax liability for 1990 is not
properly at issue, and this Court will review respondent’s
determination for 1990 for abuse of discretion.
At the hearing, petitioner did not challenge the
appropriateness of the intended method of collection, discuss
collection alternatives, or raise a spousal defense. See sec.
6330(c)(2)(A). Petitioner raised only arguments he was precluded
from contesting; i.e., that he does not owe the underlying income
tax liability because he did not earn enough income to be taxed.
Therefore, this Court concludes respondent’s determination
to proceed with collection of the tax liability assessed against
petitioner for 1990 was not an abuse of discretion.
III. Tax Years 1997 and 1999
Petitioner was not issued a notice of deficiency for tax
years 1997 or 1999, and he did not otherwise have a prior
opportunity to dispute the tax liabilities. Therefore,
petitioner’s underlying tax liabilities for 1997 and 1999 are at
issue, and this Court will review respondent’s determination for
1997 and 1999 de novo.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: November 10, 2007