- 10 -
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).
Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: November 10, 2007