Jose A. Perez - Page 10

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          issues in the instant section 6330 proceeding with respect to the           
          return assessments.                                                         
               Excepting the issue of the period of limitations on                    
          collection,4 we disagree with respondent concerning the                     
          application of collateral estoppel with respect to the                      
          examination assessments.  Those assessments were not the subject            
          of petitioner’s claim to quiet title in the District Court case.            
          The District Court considered assessments made on June 6, 1988,             
          the date of the return assessments, and not assessments made on             
          September 11, 1989, and June 11, 1990, the dates on which the               
          examination assessments were made, in reaching its determination.           
          The District Court’s conclusion that no notices of deficiency               
          were required was premised on the fact that the amounts assessed            
          had been reported on petitioner’s returns, a condition not                  
          present in the case of the examination assessments.  Thus,                  
          petitioner is not collaterally estopped from contesting the                 
          validity of, adequacy of notice concerning, or requirement of               
          notices of deficiency preceding, the examination assessments,               
          because the conditions for collateral estoppel do not exist for             
          those issues.                                                               

               4 Since petitioner is collaterally estopped from asserting             
          the invalidity of the Form 900 extending the period of                      
          limitations on collections for the 1984 through 1987 tax years to           
          Dec. 31, 2000, and respondent’s notice to petitioner of his                 
          hearing rights under section 6330 and petitioner’s request for a            
          hearing occurred before that date, the period of limitations for            
          collection of those years remains open.  See sec. 6330(e)(1).               

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