- 4 - In response to the notice of determination petitioner filed his petition with this Court on January 21, 2005. Paragraph 4 of the petition stated: My tax matters are being handled by Mr. Randall Baily * * *, and is attorney of record. Brief Background [in the notice of determination] is incorrect Mr. Baily did contact Karen O’Neal (Employee ID No 91-07370) Left Message. Ms. O’Neal return[ed][his] call and left [a] message. Mr. Baily faxed information to Ms. O’Neal. Further Mr. Baily asked that case be put in inactive/non-collectable status for now since I have been disabled per Social Security Determination as of 10/21/01 and have not been employed since that time. * * * . OPINION Petitioner contends respondent failed to prove petitioner’s income tax liability was valid or allow him an opportunity for an administrative hearing within the meaning of section 6330(b). Consequently, petitioner contends respondent’s determination to proceed with the collection action was erroneous and an abuse of discretion. Petitioner disputed his 1991 income tax liability in Middleton v. Commissioner, supra, and the Court found him liable for the deficiency in tax, addition to tax, and penalty that respondent assessed on August 28, 2003. Therefore, petitioner is precluded from contesting his 1991 income tax liability. See sec. 6330(c)(2)(B); Behling v. Commissioner, 118 T.C. 572, 576-577 (2002). Where the validity of the underlying tax liability is not properly at issue, the Court will review the Commissioner’sPage: Previous 1 2 3 4 5 6 7 NextLast modified: November 10, 2007