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note 17 and accompanying text and note 18.
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). We
conclude that there are no genuine issues of material fact
regarding the questions raised in respondent’s motion.
A taxpayer may raise challenges to the existence or the
amount of the taxpayer’s underlying tax liability if the taxpayer
did not receive a notice of deficiency or did not otherwise have
an opportunity to dispute such liability. Sec. 6330(c)(2)(B).
In petitioner’s response, petitioner does not dispute the
existence or the amount of petitioner’s unpaid liabilities for
1990, 1991, 1992, 1994, 1996, 1997, and 2002.25 Where, as is the
case here, the validity of the underlying tax liability is not
properly placed at issue, the Court will review the determination
of the Commissioner of Internal Revenue (Commissioner) for abuse
25In fact, petitioner does not advance in petitioner’s
response any arguments with respect to the existence or the
amount of petitioner’s unpaid liabilities for 1990, 1991, 1992,
1994, 1996, 1997, and 2002. Assuming arguendo that petitioner
were disputing in petitioner’s response the existence or the
amount of petitioner’s unpaid liabilities for those years, on the
record before us, we find that petitioner may not challenge the
existence or the amount of those liabilities. That is because
petitioner did not do so at the Appeals Office hearing. See
Washington v. Commissioner, 120 T.C. 114, 123-124 (2003).
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