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petitioner's 1994 tax return. That form bears petitioner's
signature along with stamped approvals by the Internal Revenue
Service and reflects a balance of $3,055.72 of tax and interest
owing by petitioner for the 1994 tax year. The Form 4549-CG
provides, just above petitioner's signature, the following:
Consent to Assessment and Collection - I do not wish to
exercise my appeal rights with the Internal Revenue Service
or to contest in United States Tax Court the findings in
this report. Therefore, I give my consent to the immediate
assessment and collection of any increase in tax and
penalties, and accept any decrease in tax and penalties
shown above, plus additional interest as provided by law.
It is understood that this report is subject to acceptance
by the District Director.
Petitioner acknowledged having signed the Form 4549-CG but
contends he signed the form believing that he would be allowed to
appeal the proposed changes to his 1994 return relating to the
disallowance of two child dependency exemptions claimed on his
1994 return. He recalled having telephone conversations with a
representative of the Internal Revenue Service and believed that,
by signing the Form 4549-CG, his objection to the proposed
changes would be considered. Petitioner contends he had no
intention of conceding the proposed changes to his 1994 return.
On this scenario, it is evident to the Court that no notice of
deficiency was issued to petitioner for 1994, and respondent
assessed the amounts conceded by petitioner.
Section 6331(a) provides that, if any person liable to pay
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