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related litigation in this Court, challenge the underlying tax
liability. Secs. 6320(c), 6330(c)(2)(B); Lewis v. Commissioner,
128 T.C. __, __ (2007) (slip op. at 24); Sego v. Commissioner,
114 T.C. 604, 610-611 (2000); Goza v. Commissioner, 114 T.C. 176,
182-183 (2000); sec. 301.6320-1(e)(1), Proced. & Admin. Regs.
Thus, where a taxpayer has received a prior lien or levy
notice under section 6320 or section 6330 which could have been
appealed to respondent’s Appeals Office, relating to the same
year and the same underlying tax liability as is involved in a
subsequent lien or levy notice, the taxpayer is treated with
regard to the subsequent lien or levy notice as already having
had a prior opportunity to dispute the underlying tax liability.
Sec. 301.6320-1(e)(3), Q&A-E2, Q&A-E7, Proced. & Admin. Regs.
Section 301.6320-1(e)(3), Q&A-E2, Proced. & Admin. Regs.,
explains as follows:
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.
After requesting and receiving a copy of respondent’s notice
of deficiency, at petitioner’s equivalent hearing with
respondent’s Appeals Office relating to respondent’s June 17,
2002, second levy notice, petitioner discussed and disputed with
respondent’s Appeals Office her alleged discharge of indebtedness
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Last modified: November 10, 2007