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income and her underlying 1996 individual Federal income tax
liability.
Petitioner argues that she did not receive respondent’s
notice of deficiency in December of 1998 and therefore that she
now should be able to contest her 1996 underlying Federal income
tax liability. Even if respondent improperly mailed the notice
of deficiency, and even if petitioner did not receive the notice
of deficiency when it originally was mailed to her, when
petitioner participated in the Appeals Office equivalent hearing
relating to respondent’s June 17, 2002, second levy notice,
petitioner did have an opportunity to, and in fact did, discuss
and dispute with respondent’s Appeals Office her underlying tax
liability. Accordingly, petitioner may not now, in connection
with respondent’s November 4, 2004, NFTL, contest that underlying
tax liability.
Because petitioner raises no other arguments relating to the
NFTL, we shall grant summary judgment in favor of respondent
relating to respondent’s November 4, 2004, NFTL and respondent’s
October 21, 2005, notice of determination.
For the reasons stated, we shall deny respondent’s motion to
dismiss, and we shall grant respondent’s motion for summary
judgment.
An appropriate order will
be entered.
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Last modified: November 10, 2007