In Giamelli v. Commissioner, 129 T.C. No. 14 (10/30/07), a sharply divided Tax Court held that a taxpayer could not raise the underlying tax liability on appeal when it was not raised in the § 6320 administrative hearing in the Appeals Office. Nine judges joined the majority opinion; seven judges joined three separate dissenting opinions; and one judge concurred (joined by one of the judges from the majority).
