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Held, further, because P had a conference with R’s
Appeals Office, he is precluded from disputing the
assessed additions to tax again in his sec. 6330,
I.R.C., action.
Joseph E. Lewis, pro se.
Linette B. Angelastro, for respondent.
OPINION
GOEKE, Judge: This matter is before the Court on
respondent’s motion for summary judgment. Respondent moves for
summary judgment, pursuant to section 6330(c)(2)(B)1 and section
301.6330-1(e)(3), Proced. & Admin. Regs. Respondent argues that
because petitioner was offered and participated in an Appeals
conference, he is precluded from properly raising his underlying
tax liability again in a subsequent collection review proceeding.
Because we find section 301.6330-1(e)(3), Q&A-E2, Proced. &
Admin. Regs., to be a reasonable expression of Congress’s intent
and because petitioner participated in a conference with Appeals
in which he was permitted to dispute his underlying tax
liability, we hold that petitioner may not properly raise his tax
liability again in a collection review hearing or before this
Court. Accordingly, respondent’s motion will be granted.
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007