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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.
Discussion
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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Last modified: November 10, 2007