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Section 6330(c)(2)(B) provides that a person may challenge
“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.” Petitioner did not
receive a notice of deficiency for 1998 or for 1999 or otherwise
have an opportunity to dispute those additions. Therefore,
petitioner is entitled to challenge the existence or amount of
the tax liabilities with respect to those returns, which he did
in his section 6330 hearing. See Montgomery v. Commissioner, 122
T.C. 1 (2004). We review de novo respondent’s determinations
with respect to 1998 and 1999. See Davis v. Commissioner, 115
T.C. 35, 39 (2000); Goza v. Commissioner, 114 T.C. 176, 181
(2000).
The record is not entirely clear as to whether petitioner
received a statutory notice of deficiency for 1997 or for 2000,
and if he did, the extent to which additions to tax were
determined therein. Assuming they are subject to review, and
regardless of which standard we use to review respondent’s
determinations (de novo or for an abuse of discretion), we find
no basis on which to relieve petitioner from liability for any of
the additions to tax.
The Commissioner bears the burden of production regarding the
additions to tax. Sec. 7491(c); Higbee v. Commissioner, 116 T.C.
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Last modified: November 10, 2007