Richard M. Downing - Page 15

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          collection action, and possible alternative means of collection.            
          At the hearing, the person may challenge the existence or amount            
          of the underlying tax liability only if the person did not                  
          receive a notice of deficiency or did not otherwise have an                 
          opportunity to dispute the liability.  Sec. 6330(c)(2)(B); see              
          Sego v. Commissioner, supra at 609; Goza v. Commissioner, 114               
          T.C. 176, 180-181 (2000).  The regulations define a prior                   
          opportunity to dispute an underlying tax liability to include an            
          opportunity for a conference with the Appeals Office that was               
          offered either before or after the assessment of the liability.             
          Sec. 301.6320-1(e)(3), Q&A-E2, Proced. & Admin. Regs.  A taxpayer           
          who previously received a notice under section 6330 with respect            
          to the same tax and tax periods and did not request a hearing               
          with respect to that earlier notice has already had an                      
          opportunity to challenge the existence or amount of the                     
          underlying liability.  Sec. 301.6320-1(e)(3), Q&A-E7, Proced. &             
          Admin. Regs.; see Lewis v. Commissioner, 128 T.C. 48 (2007); Bell           
          v. Commissioner, 126 T.C. 356, 358 (2006).                                  
               Respondent contends, and petitioner does not dispute, that             
          pursuant to this Court’s precedents, petitioner’s limitations               
          period argument constitutes a challenge to his underlying 1995              

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