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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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