- 13 -
efforts to collect her unpaid tax for 1998. Notably, petitioner
does not seek to (nor could she) challenge the amount of her
underlying tax liability for 1998 as determined by the Court at
docket No. 9419-01. Instead, petitioner insists that there is no
unpaid balance of tax due for 1998.
Section 6330(c)(4) in relevant part precludes a taxpayer
from raising an issue in a section 6330 proceeding if the issue
was raised and considered in any other previous administrative or
judicial proceeding and the taxpayer participated meaningfully in
such proceeding. We conclude that the issues concerning the
timeliness of the 1998 levy and petitioner’s related refund
claims for the taxable years 1982 and 1985 were raised and
considered in a previous administrative proceeding within the
meaning of section 6330(c)(4). Moreover, on the basis of
petitioner’s submissions in the record and the other evidence
concerning the refund claims for 1982 and 1985, we are satisfied
that petitioner participated meaningfully in the previous
administrative proceeding concerning those claims. Consequently,
consistent with the proscription contained in section 6330(c)(4),
we hold that petitioner is barred from reasserting her claims to
prepayment credits from the taxable years 1982 and 1985 in this
proceeding.6 See, e.g., Magana v. Commissioner, 118 T.C. 488,
6 Even if sec. 6330(c)(4) did not preclude consideration of
the issue, we observe that the weight of the evidence in this
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: March 27, 2008