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liability. Sec. 6330(c)(2)(B); Sego v. Commissioner, 114 T.C.
604, 609 (2000); Goza v. Commissioner, 114 T.C. 176, 180-181
(2000). A prior opportunity to dispute the underlying tax
liability includes a prior hearing pursuant to section 6330
concerning the liability where the taxpayer fails to seek
judicial review of the Appeals Office's determination arising
from that hearing. Bell v. Commissioner, 126 T.C. 356 (2006).
The sole material3 issue raised by petitioner at his hearing
and at trial with respect to the unpaid 1997 tax and the lien is
his claim that he did not receive the income that gave rise to
the unpaid liability. Respondent argues that petitioner's
contention constitutes a challenge to the underlying tax
liability for 1997 that is precluded under section 6330(c)(2)(B)
because petitioner had a previous opportunity to dispute the
liability. We agree.
3 Two other immaterial issues were raised by petitioner.
First, petitioner complains of respondent's failure to provide
him with a copy of his 1997 return. The Appeals officer,
however, was not required to furnish documentation or information
to petitioner beyond proof of the assessment. See, e.g., Nestor
v. Commissioner, 118 T.C. 162, 166-167 (2002); Scott v.
Commissioner, T.C. Memo. 2007-91. Second, petitioner complains
that respondent has sent information regarding petitioner's tax
liabilities to an unauthorized third party. Our jurisdiction in
this case is limited to the issue of whether respondent may
proceed with the proposed collection action. Petitioner's remedy
for any unauthorized disclosure of his personal tax information
lies in the U.S. District Court. See sec. 7431.
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