117 T.C. No. 26
UNITED STATES TAX COURT
FRANCISCO AND ANGELA AGUIRRE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9379-00L. Filed December 28, 2001.
Petitioners (Ps) filed returns for 1992-94.
Respondent (R) examined those returns, and Ps signed a
Form 4549, Income Tax Examination Changes, in which
they waived the right to contest their tax liability in
the Tax Court and consented to the immediate assessment
and collection of tax for 1992-94. R issued to Ps a
notice of intent to levy with respect to Ps’ taxes due
for tax years 1992-94. Ps requested a hearing pursuant
to sec. 6330(b), I.R.C., solely to dispute the amount
of their tax liabilities for 1992-94. R sent a notice
of determination to Ps stating that collection of their
tax liability for 1992-94 would proceed. Ps petitioned
this Court to review R’s determination. R subsequently
filed a motion for summary judgment, to which Ps did
not respond.
Held: Ps may not contest their underlying tax
liability for tax years 1992-94 because, by signing Form
4549, they consented to the immediate assessment and
collection of tax for those years.
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