                         T.C. Memo. 2008-169



                       UNITED STATES TAX COURT



                 GEORGE L. ALEJOS, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 13978-06L.               Filed July 16, 2008.



     Lorenzo W. Tijerina, for petitioner.

     Bruce M. Wilpon, for respondent.



                         MEMORANDUM OPINION


     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 issue



     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.
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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
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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 may

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
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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 the

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).
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To reflect the foregoing,


                                         Decision will be entered

                                    for respondent.
