- 5 -
Commissioner, supra at 610-611; Goza v. Commissioner, supra at
182-183.
If Commissioner submits a proof of claim for unpaid Federal
tax liabilities in a taxpayer’s bankruptcy action, the taxpayer
has had the opportunity to dispute the liabilities for purposes
of section 6330(c)(2)(B). See Kendricks v. Commissioner, 124
T.C. 69 (2005); Hassell v. Commissioner, T.C. Memo. 2006-196;
Drake v. Commissioner, T.C. Memo. 2006-151; Sabath v.
Commissioner, T.C. Memo. 2005-222. In petitioner’s bankruptcy
proceeding, respondent submitted proofs of claim for petitioner’s
unpaid income tax liabilities for 1989, 1990, and 1998.
Petitioner did not dispute these tax liabilities. Accordingly,
petitioner cannot challenge his underlying liabilities herein.
Petitioner has failed to raise a spousal defense, make a
valid challenge to the appropriateness of respondent’s intended
collection action, or offer alternative means of collection.
These issues are now deemed conceded. See Rule 331(b)(4).
Accordingly, we conclude that respondent did not commit any abuse
of discretion, and we sustain respondent’s determination to
proceed with collection.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: November 10, 2007