- 13 - in circumstances where no subsequent prepayment judicial review of the determination is available. We examine these competing possibilities in turn. As this Court has often stated, receipt of a notice of deficiency serves as a taxpayer’s ticket to the Tax Court. See, e.g., Manko v. Commissioner, 126 T.C. 195, 200 (2006); Bourekis v. Commissioner, 110 T.C. 20, 26 (1998). For income, estate, and certain excise taxes, respondent cannot assess a deficiency before first issuing a notice of deficiency. Sec. 6213(a).6 Upon receipt, the notice of deficiency entitles a taxpayer to petition this Court to have a Judge, and not the Commissioner, review his or her tax liability de novo prior to the assessment and collection of the tax. See Manko v. Commissioner, supra. Thus, pursuant to section 6330(c)(2)(B), a taxpayer who actually received a notice of deficiency may not raise the underlying liability again in a collection review proceeding because he has previously litigated the liability, by petitioning this Court, or declined such an opportunity to litigate the liability, by failing to petition this Court. 6This case does not involve a deficiency determination requiring respondent to issue a notice of deficiency under sec. 6212 on which assessment is restricted by sec. 6213. Accordingly, we do not address the applicability of sec. 301.6330-1(e)(3), Q&A-E2, Proced. & Admin. Regs., and the phrase “otherwise have an opportunity” in sec. 6330(c)(2), to situations requiring a notice of deficiency.Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 NextLast modified: November 10, 2007