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Specifically, the taxpayer may “raise at the hearing 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.” Id.
“Receipt of a statutory notice of deficiency for this
purpose means receipt in time to petition the Tax Court for a
redetermination of the deficiency asserted in the notice of
deficiency.” Sec. 301.6330-1(e)(3), Q&A-E2, Proced. & Admin.
Regs. Therefore, section 6330(c)(2)(B) contemplates actual
receipt by the taxpayer.2 Tatum v. Commissioner, T.C. Memo.
2003-115.
We have not previously addressed the issue of how much time
is required under section 301.6330-1(e)(3), Q&A-E2, Proced. &
Admin. Regs., for a taxpayer to petition this Court for
redetermination of a deficiency. However, we have addressed
similar questions in determining whether a taxpayer who failed to
file a timely petition with this Court was prejudiced by an
improperly addressed notice. Our decisions in those cases inform
our analysis of the current issue.
2If, however, the notice of deficiency was not received
because the taxpayers deliberately refused delivery, they may not
seek to challenge the underlying tax liability at a sec. 6330
hearing or before this Court. Sego v. Commissioner, 114 T.C.
604, 611 (2000). Respondent does not argue, nor would we find,
that petitioners deliberately refused delivery of the notice of
deficiency.
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