TAX COURT OPINION

Case: George L. Alejos
Docket Number: 13978-06L
Judge: Vasquez
Opinion Type: memo
Filed: 07/16/2008
Pages: 6

T .C . Memo . 2008-169 UNITED STATES TAX COUR T GEORGE L . ALEJOS, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 13978-06L . Filed July 16, 2008 . Lorenzo W . Tijerina , for petitioner . Bruce M . Wilpon , for respondent . MEMORANDUM OPINIO N VASQUEZ, Judge : Pursuant to section 6330(d),1 petitioner seeks review of respondent's determination to proceed with collection of his unpaid 2001 income tax liability . The issu e 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure . SERVED JUL 16 2008 - 2 - for decision is whether respondent may proceed with collection of the above-mentioned unpaid income tax liability . Background The parties submitted this case fully stipulated pursuant to Rule 122 . The stipulation of facts and the attached exhibits are incorporated herein by this reference . At the time he filed the petition, petitioner resided in Texas . Petitioner failed to timely file a Federal income tax return for 2001 . Respondent filed a substitute for return for 2001 . Respondent mailed to petitioner a statutory notice of deficiency for 2001 . Petitioner received the statutory notice of deficiency . Petitioner petitioned the Court regarding the 2001 deficiency . The Court dismissed petitioner's 2001 deficiency case because petitioner failed to file an amended petition and pay the filing fee . In February 2005, respondent assessed the 2001 deficiency (plus penalties and interest) . On August 5, 2005, respondent filed a Notice of Federal Tax Lien (NFTL) regarding petitioner's 2001 tax year . On August 10, 2005, respondent mailed to petitioner a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 regarding 2001 . Petitioner timely submitted a Form 12153, Request for a Collection Due Process Hearing (hearing request), regarding 2001 to respondent . In the hearing request, petitioner challenged his - 3 - underlying liability for 2001 . Petitioner attached a statement to the hearing request challenging his underlying liability for 2001 and explaining his reasons for failing to timely file his tax returns for 2001, 2002, 2003, and 2004 . On June 2, 2006, petitioner had a face-to-face hearing at an Internal Revenue Service Appeals Office . During petitioner's section 6330 hearing, Appeals verified that all applicable legal and procedural requirements had been followed ; petitioner did not offer any collection alternatives ; and the only issue petitioner raised was a challenge to his underlying liability for 2001 . On June 15, 2006, respondent issued to petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 sustaining the filing of the NFTL . Discussion Section 6320 provides that the Secretary shall furnish the person described in section 6321 with written notice (i .e ., the hearing notice) of the filing of a notice of lien under section 6323 . Section 6320 further provides that the taxpayer ma y request administrative review of the matter (in the form of a hearing) within a 30-day period . The hearing generally shall be conducted consistent with the procedures set forth in section 6330(c), (d), and (e) . Sec . 6320(c) . Pursuant to section 6330(c)(2)(A), a taxpayer may raise at the section 6330 hearing any relevant issue with regard to the 4 - Commissioner's collection activities, including spousal defenses, challenges to the appropriateness of the Commissioner's intended collection action, and alternative means of collection . Sego v . Commissioner , 114 T .C . 604, 609 (2000) ; Goza v . Commissioner , 114 T .C . 176, 180 (2000) . If a taxpayer received a statutory notice of deficiency for the year(s) in issue or otherwise had th e opportunity to dispute the underlying tax liability, the taxpayer is precluded from challenging the existence or amount of the underlying tax liability . Sec . 6330(c)(2)(B) ; Sego v . Commissioner , supra at 610-611 ; Goza v . Commissioner , supra at 182-183 . The only issue petitioner raised at the section 6330 hearing was a challenge to his underlying liability for 2001 . Petitioner received a statutory notice of deficiency for 2001 . Accordingly, petitioner is precluded from challenging the existence or amount of his underlying tax liability for 2001 . Sec . 6330(c)(2)(B) ; Sego v . Commissioner , supra at 610-611 ; Goza v . Commissioner , supra at 182-183 . Petitioner failed to raise a spousal defense, make a valid challenge to the appropriateness of respondent's intended collection action, or offer alternative means of collection . These issues are now deemed conceded . See Rule 331(b)(4) . To reflect the foregoing, Decision will be entere d for respondent .