Petitioner contends that she implicitly challenged her underlying tax liabilities during the hearing by describing the financial hardships that she faced, such as the cost of her husband's medical care. But while financial hardship may be relevant to consideration of collection alternatives, it has no bearing on whether a taxpayer owes the tax as reported on his or her return. See Baptiste v. Commissioner, T.C. Memo. 2016-4, 111 T.C.M. (CCH) 1014, 1016. There is no evidence that petitioner advanced during the CDP hearing a challenge either to the tax deficiency or to the additions to tax for 2013 or 2014.