Dale L. Oyer, Transferee, et al. - Page 14

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          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...)           





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