Joseph E. Lewis - Page 10




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               the CDP Notice if the taxpayer did not receive a                       
               statutory notice of deficiency for such liability or                   
               did not otherwise have an opportunity to dispute such                  
               liability. Receipt of a statutory notice of deficiency                 
               for this purpose means receipt in time to petition the                 
               Tax Court for a redetermination of the deficiency                      
               asserted in the notice of deficiency. An opportunity to                
               dispute a liability includes a prior opportunity for a                 
               conference with Appeals that was offered either before                 
               or after the assessment of the liability.[5]                           
               Where, as here, respondent has promulgated interpretive                
          regulations with respect to a statutory provision, we have                  
          generally applied the analysis set forth by the Supreme Court in            
          National Muffler Dealers Association, Inc. v. United States, 440            
          U.S. 472 (1979).  Under National Muffler, an interpretive                   
          regulation is valid if it implements a congressional mandate in a           
          reasonable manner.  Id. at 476-477.  An interpretive regulation             



               5The regulations have been amended, and the answer A-E2 now            
          provides:                                                                   
               A taxpayer is entitled to challenge the existence or                   
               amount of the underlying liability for any tax period                  
               specified on the CDP Notice if the taxpayer did not                    
               receive a statutory notice of deficiency for such                      
               liability or did not otherwise have an opportunity to                  
               dispute such liability. Receipt of a statutory notice                  
               of deficiency for this purpose means receipt in time to                
               petition the Tax Court for a redetermination of the                    
               deficiency determined in the notice of deficiency. An                  
               opportunity to dispute the underlying liability                        
               includes a prior opportunity for a conference with                     
               Appeals that was offered either before or after the                    
               assessment of the liability. An opportunity for a                      
               conference with Appeals prior to the assessment of a                   
               tax subject to deficiency procedures is not a prior                    
               opportunity for this purpose.                                          
          Sec. 301.6330-1(e)(3), Q&A-E2, Proced. & Admin. Regs. (applicable           
          to requests for hearings on or after November 16, 2006).                    




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