- 10 - discretion is without sound basis in fact or law. See Freije v. Commissioner, 125 T.C. 14, 23 (2005); Ansley-Sheppard-Burgess Co. v. Commissioner, 104 T.C. 367, 371 (1995). II. Challenges to the Underlying Liability Petitioner's principal argument is that he did not receive the hearing to which he was entitled under section 6330 because the Appeals employee refused to consider challenges to the underlying tax liability. Pursuant to section 6330(c)(2)(B), the existence or amount of the underlying tax liability may be challenged only if the taxpayer did not receive a statutory notice of deficiency with respect to the underlying tax liability or did not otherwise have an opportunity to dispute that liability. No statutory notice of deficiency was sent to petitioner for 2000. The unpaid tax that respondent seeks to collect by levy consists in part of an amount reported as due on petitioner's return but unpaid, and an additional amount assessed by respondent pursuant to the "math error" procedures under section 6213(b)(1). The settlement officer did not permit petitioner to challenge the underlying tax liability in connection with his hearing, on the grounds that he had a prior opportunity to dispute the liability within the meaning of section 6330(c)(2)(B)Page: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 NextLast modified: November 10, 2007