- 2 - and petitioner, by filing a petition with this Court, contested that determination. Petitioner’s only allegation of error questioned the merits of the underlying tax liability. Respondent, relying on section 6330(c)(2)(B),1 moved for summary judgment on the ground that petitioner is precluded from contesting the merits of the underlying tax liability because she received a notice of deficiency and failed to contest respondent’s determination. Background Petitioner, filed a 2002 Federal income tax return with an address in Wisconsin, reported as her address. Respondent sent, by certified mail, a statutory notice of deficiency to petitioner at the above address determining an income tax deficiency for 2002. Petitioner failed to petition this Court within the prescribed time, and respondent assessed the 2002 income tax deficiency. Respondent sent petitioner a Form Letter 1058, Final Notice- -Notice of Intent to Levy and Notice of Your Right To a Hearing, dated April 12, 2006. On April 19, 2006, respondent received petitioner’s Form 12153, Request for a Collection Due Process Hearing. After additional correspondence, petitioner and the 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the period under consideration, and Rule references are to the Tax Court’s Rules of Practice and Procedure, unless otherwise indicated.Page: Previous 1 2 3 4 5 6 NextLast modified: March 27, 2008