Joseph E. Lewis - Page 5

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          reasonable cause to abate the additions to tax imposed by                   
          respondent under section 6651(a)(1) and (2) for late filing and             
          late payment.                                                               
          I.   Section 301.6330-1(e)(3), Q&A-E2, Proced. & Admin. Regs.               
               Respondent argues that pursuant to section 6330(c)(2)(B) and           
          section 301.6330-1(e)(3), Q&A-E2, Proced. & Admin. Regs., where a           
          taxpayer has an opportunity for a conference with respondent’s              
          Appeals Office before a collection action has begun,2 then the              
          amount and existence of the underlying tax liability can neither            
          be raised properly in a collection review hearing nor on appeal             
          to this Court.  Thus, respondent argues for summary judgment on             
          the ground that petitioner’s participation in a conference with             
          the Appeals Office to consider his request for abatement of                 
          additions to tax precluded him from raising his underlying                  
          liability in his collection review hearing or in this Court.                
               We have previously held that where a taxpayer filed amended            
          returns and was provided with an opportunity for a hearing with             
          respondent’s Appeals Office, the taxpayer was not entitled to               
          challenge the underlying liability in a subsequent collection               

               2 In this case petitioner actually participated in the prior           
          conference with Appeals.  However, it appears respondent’s                  
          position is that merely the offer of a prior conference with                
          Appeals is a sufficient opportunity to preclude subsequent review           
          of the liability in a collection review hearing.  We do not                 
          decide the more narrow question of whether simply an offer of a             
          conference with Appeals is sufficient to preclude subsequent                
          collection review consideration.                                            

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