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not have petitioner’s Installment Agreement Request from
October 15, 2003, and Officer Dorr did not consider the
Installment Agreement Request in reaching his determination
regarding petitioner’s outstanding tax liabilities. On February
23, 2005, respondent issued to petitioner two Notices of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (notices of determination) regarding petitioner’s
outstanding 1993, 1994, 1995, and 2002 tax liabilities.4 In the
notices of determination, respondent sustained the filing of the
lien. In the Attachment to Determination Letter mailed with the
notices of determination, respondent noted petitioner’s argument
that he had been improperly declared in default on the OIC and
concluded that petitioner had been properly declared in default.
On February 28, 2005, petitioner timely petitioned this
Court for review of respondent’s determinations under section
6320 and/or 6330.
OPINION
I. Standard of Review
In the context of a section 6320 or 6330 hearing, a
challenge to the Commissioner’s determination that a taxpayer was
properly deemed in default on an OIC is not a dispute of the
underlying tax liability. See Robinette v. Commissioner, 123
T.C. 85, 93-94 (2004), revd. on other grounds 439 F.3d 455 (8th
4 Petitioner’s 2002 tax year is not at issue in this case.
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