Said Jumaa - Page 9

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               Although respondent issued a notice of deficiency to peti-             
          tioner with respect to his taxable year 1998 and although peti-             
          tioner did not file a petition with the Court with respect to               
          that notice, respondent acknowledges in respondent’s motion that            
          a review of respondent’s examination file with respect to peti-             
          tioner’s taxable year 1998 shows that that notice was returned to           
          respondent as unclaimed.  According to respondent, “it appears              
          that petitioner did not receive the notice of deficiency for the            
          year 1998.  Accordingly, he may challenge the underlying liabil-            
               In light of respondent’s concession that petitioner did not            
          receive the notice of deficiency that respondent issued to him              
          for his taxable year 1998, we conclude that petitioner may                  
          challenge the existence or the amount of petitioner’s liability             
          for that year.  See sec. 6330(c)(2)(B).2                                    
               Where, as is the case here, the validity of the underlying             
          tax liability is properly placed at issue, the Court will review            
          the determination of the Commissioner of Internal Revenue on a de           
          novo basis.  Sego v. Commissioner, 114 T.C. 604, 610 (2000).                

               2Sec. 6330(c)(2)(B) provides:                                          
                    (B) Underlying liability.--The person may also                    
               raise at the hearing [under sec. 6330(b)] challenges to                
               the existence or amount of the underlying tax liability                
               for any tax period if the person did not receive any                   
               statutory notice of deficiency for such tax liability                  
               or did not otherwise have an opportunity to dispute                    
               such tax liability.  [Emphasis added.]                                 

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