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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.
6213(a).
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