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fairly in dispute and that respondent is entitled to summary
disposition as a matter of law.
Petitioner’s principal complaint throughout the section 6330
hearing process was directed to the underlying tax liability and
his incorrect expectation that he could challenge that liability
at the section 6330 hearing. However, the law is clear that if a
taxpayer received a notice of deficiency with respect to the
underlying liability, the taxpayer may not contest the liability
in a section 6330 hearing. Sec. 6330(c)(2)(B). The undisputed
facts confirm that petitioner received a notice of deficiency for
2002. Petitioner submitted a letter evidencing his intention to
dispute the notice, which the Court treated as an imperfect
petition to protect petitioner’s right to contest the notice of
deficiency. The resulting case was dismissed for lack of
jurisdiction because petitioner failed to comply with this
Court’s order to file a proper amended petition.
Petitioner’s other complaint was that he had requested a
face-to-face hearing. However, the undisputed facts reveal that
the settlement officer advised petitioner that she would schedule
a face-to-face hearing if petitioner identified the relevant,
nonfrivolous issues he wanted to discuss at that hearing.
Petitioner did not do so. Respondent, acting in accordance with
his administrative procedures, scheduled two telephone hearings
that petitioner did not participate in. The undisputed facts
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Last modified: March 27, 2008