-7- 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007