Joseph E. Lewis - Page 2

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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.                                 


               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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