- 8 - taxpayer to offer information concerning the underlying liability does not constitute a waiver of the section 6330(c)(2)(B) requirements. Behling v. Commissioner, 118 T.C. 572, 577-579 (2002). In the Behling case, we considered a situation where the Appeals officer received materials from the taxpayer concerning the underlying merits of the tax liability. Ultimately, the Appeals officer in Behling did not make any adjustments to the underlying liability. Under those circumstances, it was held that respondent did not waive the restrictions of section 6330(c)(2)(B). Behling v. Commissioner, supra at 579. The circumstances in this case are, for all practical purposes, the same as those in Behling v. Commissioner, supra. Petitioner provided information that caused the Appeals officer to allow additional itemized deductions, thereby reducing petitioner’s 1994 tax liability. The Appeals officer’s agreement to consider a part of the merits, even though he was not required to do so, did not result in a waiver of the restrictions on petitioner with respect to the underlying merits of the 1994 tax liability. Accordingly, petitioner was not entitled to question the underlying merits of the 1994 liability. Thirdly, petitioner contends that this Court should consider the denial of additional section 6015 relief from the 1994 tax liability. The question of whether this Court may reviewPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011