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employee of respondent’s Appeals Office. Sec. 6330(b). At the
hearing, a taxpayer may raise any relevant issue relating to the
unpaid tax or the proposed levy, including collection
alternatives. Sec. 6330(c)(2)(A). The taxpayer may challenge
the existence or amount of the underlying tax liability, however,
only if the taxpayer failed to receive a statutory notice of
deficiency for such tax liability or did not otherwise have an
earlier opportunity to dispute such tax liability. Sec.
6330(c)(2)(B).
Section 6330(d)(1)(A) grants this Court jurisdiction to
review the Appeals officer’s determination. Where the underlying
tax liability is not properly at issue, we review the
determination for abuse of discretion. Goza v. Commissioner, 114
T.C. 176, 181-182 (2000).
Petitioner maintains that he is not precluded from
contesting the underlying liability for 2002 because he did not
receive the notice of deficiency. Petitioner was given an
opportunity to testify at the hearing and to produce any other
evidence he had to support his allegation. Petitioner’s
testimony and the documents he provided do not create a genuine
factual issue regarding his receipt of the notice of deficiency.
Petitioner offers only his testimony that he never received the
notice of deficiency, about which he himself gave conflicting
testimony. Petitioner simply has not provided credible factual
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Last modified: November 10, 2007