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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.
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