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the foregoing additional tax liabilities and penalties by signing
a Form 4549, Income Tax Examination Changes, for 1984 and 1985 on
July 26, 1989; a Form 4549 for 1986 on an unknown date;2 and a
CP-2000, Notice of Proposed Changes, for 1987 on March 5, 1990.
Respondent assessed the additional tax and penalties for 1984,
1985, and 1986 on September 11, 1989, and for 1987 on June 11,
1990. The foregoing assessments will hereinafter be referred to
as the “examination assessments”. Respondent sent petitioner
notices of intent to levy on March 18, 1991, and June 19, 1995,
with respect to the examination assessments.
On May 14, 1997, petitioner signed a Form 900, Tax
Collection Waiver, extending the period of limitations on
collection activities for, inter alia, 1984, 1985, 1986, and
1987, to December 31, 2000. On March 3, 2000, respondent mailed
petitioner a Letter 1058, Final Notice of Intent to Levy and Your
Right to a Hearing, covering unpaid taxes for the years 1984
through 1987. On March 7, 2000, petitioner submitted a Form
12153, Request for a Collection Due Process (CDP) Hearing,
2 Respondent was unable to produce at trial a signed Form
4549 covering 1986. However, the Form 4340, Certificate of
Assessments, Payments, and Other Specified Matters, for 1986
indicates that the examination assessment for 1986 was made at
the same time as those for 1984 and 1985. Based on the timing of
this assessment, and on the testimony of one of respondent’s
employees with knowledge of respondent’s certified transcripts of
taxpayers’ master files, we conclude that petitioner signed a
Form 4549 for 1986 at some date prior to respondent’s Sept. 11,
1989, assessment of petitioner’s additional liabilities resulting
from examination for 1986.
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