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Commissioner, supra at 609-610; Goza v. Commissioner, supra at
181-182.
The taxpayer may raise challenges “to the existence or
amount of the underlying tax liability”, however, only if she
“did not receive any statutory notice of deficiency for such tax
liability or did not otherwise have an opportunity to dispute
such tax liability.” Sec. 6330(c)(2)(B).
According to the Appeals officer who considered her case,
petitioner advised her in a telephone conversation on July 22,
2005, that she had not been allowed the deductions to which she
felt she was entitled. She represented to the Appeals officer
that she would prepare returns that would show what she thought
were the proper deductions. She was, according to the Appeals
officer, given until August 31, 2005, to provide the information
but failed to follow through on her representation.
At trial, petitioner introduced evidence that appears to be
aimed at showing that her income for 1997 was less than the
$58,042.16 that was shown on her Form W-2, Wage and Tax
Statement. She concedes that she earned approximately $55,000
for the year but alleges that about $3,000 was levied from her
salary in August and December of 1997. Petitioner’s position
suggests that she believes that her tax liability for 1997 should
be less than the amount assessed by respondent because the
alleged levies reduced the “income” she received.
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