Joseph E. Lewis - Page 6

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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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