- 28 -
offers in support of his contention is the recital that tax
return positions are treated as admissions unless overcome with
cogent evidence they are wrong. See, e.g., Waring v.
Commissioner, 412 F.2d 800, 801 (3d Cir. 1969), affg. per curiam
T.C. Memo. 1968-26; Lare v. Commissioner, 62 T.C. 739, 750
(1974), affd. without published opinion 521 F.2d 1399 (3d Cir.
1975).
This is the first case in which the Commissioner and a
taxpayer have asked us to address the taxpayer’s ability to
challenge collection of the tax assessed on the basis of his own
10(...continued)
(6) Appeals’ interpretation of have [sic] an
opportunity to dispute such tax liability is that the
taxpayer must be ADVISED, in writing of the opportunity
to dispute whatever the issue is by going to Appeals,
for example, in some letter, publication or similar
correspondence. We do not assume that taxpayers are
aware of their legal rights unless they have been
advised.
a. Having an opportunity to pay the tax and file a
claim for refund, and not having done so, does not
constitute an opportunity to dispute the liability.
b. Also, not having filed an amended return during the
applicable time period does not constitute an
opportunity to dispute the liability.
c. Having an opportunity to dispute the liability
means an opportunity occurring before the claim period,
(in most cases, this means before assessment, but in
all cases it means before payment). This may be the
chance to go to Tax Court, or otherwise having the
chance to go to Appeals (whether deficiency or non-
deficiency cases.)
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