Marc Perkel - Page 11

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          issued.  See sec. 6201(a)(1).  Petitioner therefore could have              
          challenged the existence or amount of the underlying tax                    
          liability, including any penalty,1 during the Appeals Office                
          hearing.  Petitioner, however, did not do so, and he is                     
          accordingly precluded from challenging the underlying tax                   
          liability in this proceeding.  Sec. 301.6320-1(f)(2), Q&A-F5,               
          Proced. & Admin. Regs.; see Miller v. Commissioner, 115 T.C. 582,           
          589 n.2 (2000), affd. 21 Fed. Appx. 160 (4th Cir. 2001); Magana             
          v. Commissioner, 118 T.C. 488, 493-494 (2002); see also sec.                
          301.6330-1(f)(2), Q&A-F5, Proced. & Admin. Regs.                            
          Petitioner’s Alternative to Collection                                      
               The only issue petitioner raised at the hearing and in his             
          petition was his desire for respondent’s acceptance of an OIC as            
          an alternative to the “levy”.  A petition for review of a                   
          collection action must clearly specify the errors alleged to have           
          been committed in the notice of determination.  Rule 331(b)(4).             
          Any issues not raised in the assignments of error are deemed to             
          be conceded by petitioner.  Rule 331(b)(4); see Goza v.                     
          Commissioner, supra at 183; see also Lunsford v. Commissioner,              
          117 T.C. 183, 185-186 (2001).                                               
               Under section 7122, the Secretary is authorized to                     
          compromise civil or criminal tax liabilities.  An offer to                  


               1The assessed tax liability includes any additions to tax.             
          Sec. 6201(a); sec. 301.6201-1(a), Proced. & Admin. Regs.                    





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