- 5 -
Commissioner, 85 T.C. 812, 821 (1985); Jacklin v. Commissioner,
79 T.C. 340, 344 (1982).
C. Analysis
No genuine issues of material fact preclude us from deciding
this matter. Rule 121(b). We conclude that respondent is
entitled to summary judgment. First, by signing Form 4549,
petitioners consented to the immediate assessment and collection
of their tax liability for 1992-94. See Hudock v. Commissioner,
65 T.C. 351, 363 (1975) (Form 4549 is evidence of the taxpayer’s
consent to the immediate assessment and collection of the
proposed deficiency). Petitioners cannot now challenge the tax
liability to which they have consented.
Petitioners signed the Form 4549 in 1995, before enactment
in 19982 of sections 6320 and 6330, which provide procedures for
an Appeals Office hearing and judicial review of collection
actions. However, our deficiency jurisdiction existed in 1995.
By signing the Form 4549, petitioners explicitly waived the right
to contest in the Tax Court their tax liability for the years
included in the Form 4549. Petitioners thus expressly waived the
opportunity to obtain prepayment judicial review of their tax
liability for those years. Petitioners requested the section
6330 hearing and filed their petition in this case solely to
dispute the correctness of their underlying tax liabilities. The
2 Secs. 6320 and 6330 were enacted as part of the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, sec. 3401, 112 Stat. 685, 746.
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