Richard Nichols and Lisa Nichols - Page 10

                                       - 10 -                                         
          Commissioner, 117 T.C. 324, 327 (2001); see also Deutsch v.                 
          Commissioner, T.C. Memo. 2006-27.  And that’s just the choice the           
          Nicholses made.                                                             
               The Nicholses’ claim must also fail for a second reason.               
          Before the Commissioner tried collecting the disputed 1994                  
          liability via a lien under section 6320, he had sent them a CDP             
          notice saying that he intended to collect via a levy under                  
          section 6330.  Even if the Nicholses hadn’t signed the Form 870,            
          failing to request a CDP hearing after getting a notice of intent           
          to levy would bar them from contesting their tax liability.  The            
          regulation states:                                                          
                    Where the taxpayer previously received a CDP                      
                    Notice under section 6330 with respect to the                     
                    same tax and tax period and did not request a                     
                    CDP hearing with respect to that earlier CDP                      
                    Notice, the taxpayer already had an                               
                    opportunity to dispute the existence or                           
                    amount of the underlying tax liability.                           
          Sec. 301.6320-1(e)(3), A-E7, Proced. & Admin. Regs; see also Bell           
          v. Commissioner, 126 T.C. 356, 358 (2006); Mays v. Commissioner,            
          T.C. Memo. 2006-197.                                                        
               The Nicholses finally argue that the Commissioner forfeited            
          the right to invoke the above regulation--section 301.6320-                 
          1(e)(3), A-E7, Proced. & Admin. Regs.--when he actually                     
          considered the NOLs during their later CDP hearing.  See sec.               
          301.6320-1(f)(2), A-F5, Proced. & Admin. Regs. (allowing Tax                
          Court review of any issue raised in the taxpayer’s CDP hearing).            






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011