Goldberg v. Commissioner of Internal Revenue

Tax Court did not err in sustaining IRS’s tax lien and levy on taxpayers’ property to collect outstanding tax liabilities. While taxpayers argued that statute of limitations for IRS’s assessment of instant taxes had expired, taxpayers could not raise said issue in Tax Court in instant CDP proceeding, where taxpayers had failed to raise issue in earlier TEFRA partnership tax liability determination. Moreover, although taxpayers asserted that IRS’s failure to give them notice of beginning of administrative hearing (NBAA) excused their failure to raise limitation issue in earlier proceedings, record showed that plaintiffs received final partnership administrative adjustment (FPAA), which allowed plaintiffs to assert limitations issue in initial petition to Tax Court, yet plaintiffs had failed to do so. Ct. of Appeals further found that: (1) taxpayers had failed to challenge settlement officer’s finding that they had received FPAA; and (2) because taxpayers had received FPAA, once TEFRA proceedings had ended, plaintiffs were precluded from bringing instant limitations issue in CDP proceeding.