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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)
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