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incompetent when he executed his income tax returns or the Forms
4549-CG in issue. By signing the Forms 4549-CG for 1990 through
1993, petitioner waived his right to challenge the existence or
amount of his underlying tax liabilities for those years prior to
assessment and thereby conclusively acknowledged that he had an
opportunity to dispute those liabilities within the meaning of
section 6330(c)(2)(B). Even if petitioner were entitled to
dispute his tax liabilities for any of the years in issue,
petitioner would not be entitled to any relief; petitioner failed
to offer credible evidence to substantiate any additional
deductions or even to indicate the taxable year or years in which
they might have been properly allowed.
FINDINGS OF FACT
The parties have stipulated some of the facts, and the
stipulations of facts and the attached exhibits are incorporated
herein. Petitioner resided in Modesto, California, when he filed
his petition.
At least for tax years into or through 1993, petitioner was
the president and shareholder of two corporations that he had
founded: (1) Horn Construction, a real estate developer, and (2)
Horn Enterprises, a retail hardware business.
On October 28, 1992, petitioner filed a joint Form 1040,
U.S. Individual Income Tax Return, with his former spouse, Donna
Kay Horn, for 1990, reporting total taxes due of $13,384 (of
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