- 4 - from contesting the existence or amount of the underlying liability in this section 6330 proceeding.3 Since that is the only challenge that petitioner has made to the proposed collection action, respondent’s determination to proceed with collection is upheld. Decision will be entered for respondent. 3 The underlying liability arose from respondent’s rejection of petitioner’s claims for head of household filing status, personal exemptions, and earned income and child tax credits. Even though petitioner did not have the right to raise the existence or amount of the underlying liability before the Appeals officer, the Appeals officer did give petitioner a telephonic hearing and considered and rejected petitioner’s claims regarding the underlying liability. In respondent’s pretrial memorandum and statements at trial, respondent’s counsel stated that petitioner failed to provide any of the documents that the Appeals officer requested. Petitioner and his son’s mother (Ms. Chung) testified that they did provide documents. The administrative file contains some documents that petitioner submitted in attempting to prove that he supported his son and Ms. Chung and that they both lived with him during 2004. After conducting a telephonic hearing, the Appeals officer rejected petitioner’s position on the grounds that he did not submit any documentation and that the testimony of petitioner was not credible. We had the opportunity to see and hear the testimony of petitioner and Ms. Chung and found their testimony to be credible. Because, as previously explained, petitioner received a notice of deficiency, see sec. 6330(c)(2)(B), he has no “right” to further consideration of the underlying liability by an Appeals officer. However, we believe it might be in the best interests of good tax administration for respondent to give further consideration to petitioner’s claims. In any event, petitioner still has the option of paying the tax and instituting a refund claim.Page: Previous 1 2 3 4 5Last modified: March 27, 2008