Calvin Earl Humphries - Page 7

                                        - 6 -                                         

          4549-CG, there is no evidence that petitioner ever protested the            
          effect of his waiver and agreement to an assessment in subsequent           
          events, such as responding to collection notices, etc.  Moreover,           
          there is no indication that this issue was brought up by                    
          petitioner at his hearing before the Appeals officer in                     
          connection with respondent's notice of intent to proceed with               
          collection under section 6330.  The statement attached to the               
          Notice of Determination by the Appeals officer provides no                  
          information that petitioner's contention as to the Form 4549-CG             
          was even raised or considered at the hearing, nor did petitioner            
          at trial claim that it was raised at his hearing before the                 
          Appeals officer.  The Court, therefore, rejects petitioner's                
          claim that his prior consent to assessment and collection should            
          be disregarded.  The validity of the underlying tax liability,              
          therefore, is not properly at issue.  When, as here, the                    
          underlying liability is not at issue, this Court reviews the                
          Commissioner's determination for abuse of discretion.  Sego v.              
          Commissioner, 114 T.C. 604, 610 (2000).  Accordingly, the Court             
          holds that there was no abuse of discretion by respondent in                
          determining that collection could proceed with respect to                   
          petitioner's 1994 liability.                                                










Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011