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review proceeding. Farley v. Commissioner, T.C. Memo. 2004-168
(noting that the taxpayer still had the opportunity to seek
judicial review by paying the tax and filing suit for a refund in
District Court); see also Bailey v. Commissioner, T.C. Memo.
2005-241 (while acknowledging that the taxpayer had not
challenged the validity of section 301.6330-1(e)(3), Q&A-E2,
Proced. & Admin. Regs., noting that the taxpayer was afforded
several opportunities to dispute his tax liability
administratively). We have also previously held, in a Court-
reviewed Opinion, that a taxpayer who has self-assessed a
liability has not had the opportunity to dispute his tax
liability and may raise the underlying liability in a collection
review proceeding. See Montgomery v. Commissioner, 122 T.C. 1, 9
(2004) (noting that the taxpayers had not had “an opportunity to
‘dispute’ their tax liability * * * in any sense of the term”).
Finally, while not binding on this Court, we note that many
District Courts have held that a taxpayer is precluded from
raising the underlying liability where he was provided with an
opportunity for a conference with Appeals. See, e.g., Abu-Awad
v. United States, 294 F. Supp. 2d 879 (S.D. Tex. 2003) (finding
penalty abatement request was sufficient opportunity to dispute
underlying tax liability for purposes of section 6330(c)(2)(B));
Pelliccio v. United States, 253 F. Supp. 2d 258 (D. Conn. 2003)
(holding that a taxpayer who was notified of his liability and
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