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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 review
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