Howard Goza v. Commissioner of Internal Revenue

Summary

The Tax Court held that it has jurisdiction under section 6330(d) to review the Commissioner's notice of determination authorizing levy of Howard Goza's 1994-1996 income taxes, even though Goza never petitioned for redetermination of the underlying notice of deficiency. Because Goza received a statutory notice of deficiency and failed to use the opportunity to challenge it, section 6330(c)(2)(B) precluded him from contesting the underlying liability at the Appeals Office due process hearing or in the Tax Court. His petition raised only frivolous constitutional objections and asserted none of the collection issues enumerated in section 6330(c)(2)(A), so it failed to state a claim upon which relief could be granted and the Court granted the Commissioner's motion to dismiss.