Silverman

MEMORANDUM

Petitioner Marvin Silverman appeals the tax court’s entry of summary judgment in favor of Respondent Commissioner of Internal Revenue for Petitioner’s tax liabilities for 1989, 1990, and 1998. We affirm.

1. Petitioner had an opportunity in his earlier bankruptcy proceeding to challenge his underlying tax liabilities. In general, when the Internal Revenue Service submits a proof of claim for unpaid federal tax in a taxpayer’s bankruptcy action, the taxpayer has an opportunity to dispute the liabilities for purposes of 26 U.S.C. § 6330 (c)(2)(B). Kendricks v. Comm’r, 124 T.C. 69, 77 (2005). Here, in Petitioner’s bankruptcy case, the IRS timely submitted proof of claims for Petitioner’s unpaid tax liabilities, and Petitioner (who was represented by counsel) could have contested those claims. But during the lengthy course of the bankruptcy, Petitioner did not dispute those tax liabilities. Accordingly, Petitioner had an opportunity to challenge the underlying liabilities even though he did not take advantage of it.

2. It is within Respondent’s discretion to grant Petitioner a face-to-face meeting. 26 C.F.R. § 301.6330 -l(d)(2)(A-D6). Because Petitioner raised only…