James D. Horn - Page 26

                                       - 26 -                                         
          thereby conclusively acknowledged that he had an opportunity to             
          dispute the liabilities.  As a result of the waivers contained in           
          the Forms 4549-CG, petitioner is barred by section 6330(c)(2)(B)            
          from challenging in this proceeding the existence or amount of              
          his underlying tax liabilities for those years.                             
          Petitioner’s Challenge to His 1994 and 1996 Tax Liabilities                 
               Petitioner argues he was incompetent when he signed his 1994           
          and 1996 returns and should be allowed in this proceeding to                
          challenge the validity or amount of the underlying tax                      
          liabilities shown due on those returns because he previously had            
          no opportunity to dispute the liabilities.  Because petitioner              
          did not pay the tax liabilities shown on these returns, the                 
          assessments for 1994 and 1996 were based on the amounts set forth           
          on those returns, rather than on adjustments made by respondent.9           
          Petitioner did not file or attempt to file amended returns for              
          these years.  Nor did petitioner otherwise inform respondent                
          before initiation of collection action that petitioner disputed             
          the liabilities shown on those returns.                                     

               9The Commissioner is required to assess the tax shown on a             
          taxpayer’s return.  Sec. 6201(a)(1).  The amount shown as the tax           
          by a taxpayer upon his return does not, by definition, constitute           
          a “deficiency”.  Sec. 6211(a); see also Wilson v. Commissioner,             
          118 T.C. 537 (2002).  The restrictions on assessment of                     
          deficiencies (requiring in general that a notice of deficiency be           
          sent to the taxpayer, and that the taxpayer be given an                     
          opportunity to petition this Court) do not apply to the amount              
          shown as the tax by the taxpayer on his own return.  See sec.               

Page:  Previous  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  Next

Last modified: May 25, 2011