Yes, but he really needs to petition the SNOD if he wants to contest liability.
Here’s The Great Dissenter, a/k/a The Judge Who Writes Like a Human Being, s/a/k/a The Implacable, Indefatigable, Ineluctable, Ineffable, Incontrovertible, Illustrious and Insuperable Foe of the Partitive Genitive, and Old China Hand, Judge Mark V. Holmes, with a prescription for Brent W. Sherwood & Janet K. Sherwood, Docket No. 18946-15L, filed 10/26/16, a designated hitter.
Oh, and that’s Dr. Brent W. Sherwood, M.D., traveling emergency-room doctor.
IRS hit the moving target with a SNOD. Neither Dr Brent nor Janet K. petitioned same, but when they got the NITL, Dr Brent and Janet K. stepped up.
All they wanted to do was contest liability, but Appeals said sorry, you should’a done that when you got the SNOD.
“The Sherwoods admit with admirable honesty that Dr. Brent Sherwood received the notice of deficiency, but didn’t pay close attention to it because he was studying for his board certification — and we assume with some confidence that this is an exam even harder than the bar or CPA licensing exams. But his perhaps understandable focus on his profession and his simultaneous life-saving employment as a traveling emergency-room doctor doesn’t mean that the settlement officer made either an error of fact or one of law in concluding that the Sherwoods can’t challenge their underlying liability. See IRC § 6330(c)(2)(B).” Order, at p. 2.
And at Appeals Dr Brent and Janet K didn’t ask for an IA, or an OIC.
No matter how hard the exam, petition the SNOD. Or else you fail in Tax Court.