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filed his 2002 income tax return on January 25, 2004, and
included payment for the reported tax due of $11,636. Respondent
then assessed additions to tax of $2,618.10 and $581.80 pursuant
to section 6651(a)(1) and (2). Petitioner submitted a request
for abatement of the assessed additions to tax. This request was
referred to respondent’s Appeals Office. The Appeals officer
then considered the circumstances of petitioner’s late filing,
including correspondence submitted on petitioner’s behalf
explaining that petitioner’s accountant, who possessed
petitioner’s tax records, was hospitalized with stomach cancer
until shortly before petitioner’s 2002 tax return was filed. The
Appeals officer then determined that reasonable cause to abate
the additions to tax was not present.
Accordingly, because petitioner had an opportunity, and
availed himself of that opportunity, to dispute the underlying
tax liability in a conference with the Appeals Office, he may not
raise that underlying liability again in a collection review
hearing or before this Court. Sec. 6330(c)(2)(B); sec. 301.6330-
1(e)(3), Q&A-E2, Proced. & Admin. Regs.
Petitioner has not raised any issues, other than the
underlying liability, in opposition to respondent’s proposed
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Last modified: November 10, 2007