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The primary issue for decision is whether the Court has
jurisdiction over the petition filed in this case.
Background
Petitioner's 1991 Federal income tax return was the subject
of an examination conducted during 1995. During the course of
the examination, petitioner expressed his disagreement with
several adjustments proposed in the examining agent's report and
indicated that he intended to preserve all rights he might have
including further administrative review and the right to file a
petition with the Tax Court. However, on or about January 9,
1996, petitioner executed Form 4549, containing a summary of the
examining agent's proposed income tax changes, which included an
increase in petitioner's tax liability for 1991 in the amount of
$2,828 as well as statutory interest. The preprinted language on
the Form 4549 states in part as follows:
Consent to Assessment and Collection - I do not wish to
exercise my appeal rights with the Internal Revenue
Service or to contest in United States Tax Court the
findings in this report. Therefore, I give my consent
to the immediate assessment and collection of any
increase in tax and penalties, and accept any decrease
in tax and penalties shown above, plus any additional
interest as provided by law.* * *
In executing the Form 4549, petitioner obliterated the amount
listed for statutory interest and inserted the amount $2,828 in
place of the figure listed as the total amount due.
Shortly after executing and returning the Form 4549 to the
examining agent, petitioner received a tax bill for 1991 listing
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