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Petitioner has not offered any credible evidence to persuade
us he was mentally incompetent when he signed the returns for the
later years 1994 and 1996. Insofar as petitioner challenges the
assessments for 1994 and 1996 on the ground he was incompetent
when he signed and filed the returns, we reject petitioner’s
challenge on the same grounds on which we have upheld the
validity of the Forms 4549-CG for 1990 and 1991, 1992, and 1993.
In so doing, we do no more than assume without deciding that the
assessments could be invalidated if petitioner had been
incompetent when he signed and filed the returns.
We now turn to petitioner’s contention that section
6330(c)(2)(B) entitles him to challenge respondent’s assessments
of the tax liabilities shown on his 1994 and 1996 returns because
he received no statutory notice of deficiency for such
liabilities and did not otherwise have an opportunity to dispute
them. Respondent contends petitioner cannot challenge the
validity or amount of the underlying tax liabilities he reported
for 1994 and 1996 because the assessments were based on
petitioner’s own returns.10 The only legal argument respondent
10We note that, after respondent’s brief was filed, the
Internal Revenue Service published additions to the Internal
Revenue Manual instructions to Appeals officers in section 6330
collection proceedings that would appear to contradict
respondent’s litigation position in this case with respect to
1994 and 1996. 4 Administration, Internal Revenue Manual (CCH),
sec. 8.7.2.3.8, at 27,286 provides in part:
(continued...)
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