Filomena Pahamotang - Page 8

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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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