- 14 -
signed a Form 4549 waiver, consenting to the immediate assessment
and collection of taxes, and consequently received no statutory
notice of deficiency, were barred from challenging their
underlying tax liability in the collection proceeding); Sego v.
Commissioner, 114 T.C. 604 (2000) (taxpayers who deliberately
refused to accept delivery of deficiency notices repudiated their
opportunity to contest the notices of deficiency); Dami v. IRS,
89 AFTR 2d 2002-1368, 2002-1 USTC par. 50,433 (W.D. Pa. 2002)
(taxpayer who received a “Recovery Letter” with respect to a
trust fund recovery penalty was barred from challenging the
underlying tax liability in his collection proceeding); Konkel v.
Commissioner, 86 AFTR 2d 2000-6939, 2001-2 USTC par. 50,520 (M.D.
Fla. 2000) (similar to Dami v. IRS, supra). Close analysis of
petitioners’ statutory interpretation exposes its error and
confirms the essential soundness of this line of judicial
precedents.
In the first instance, we are unpersuaded that petitioners
received no “notice of deficiency” within the meaning of section
6330(c)(2)(B). For present purposes, the notices of transferee
liability that petitioners received were the equivalents of
notices of deficiency.7
7 Sec. 6901(a) provides that transferee liability for the
transferor’s income taxes must be “assessed, paid, and collected
in the same manner and subject to the same provisions and
limitations” as the transferor’s tax liability. Consequently, to
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011