John R. Rivera - Page 10




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          deficiency and exhausted his opportunity to contest the tax                 
          liability.  Aguirre v. Commissioner, 117 T.C. 324 (2001).  Thus,            
          petitioner may not challenge the tax deficiencies relating to               
          1984 and 1985 and the estimated tax and civil fraud penalties               
          relating to 1984 through 1988.  Sec. 6330(c)(2)(B); Aguirre v.              
          Commissioner, supra.                                                        
               Petitioner self-assessed his tax liability relating to 1986            
          through 1992, 1994, and 1997.  Moreover, he did not present any             
          evidence or credible testimony disputing the amount of the                  
          underlying tax liabilities.4  Accordingly, we sustain                       
          respondent’s determination relating to 1986 through 1992, 1994,             
          and 1997.                                                                   
               B.   Administrative Determination                                      
               Prior to trial, respondent provided petitioner with Forms              
          4340 relating to 1984 through 1992, 1994, and 1997, and                     
          petitioner did not show any irregularity in the assessment                  
          procedure that would raise a question about the validity of these           
          assessments.  Nestor v. Commissioner, supra.  Accordingly, we               
          conclude that respondent did not abuse his discretion in                    
          determining to proceed with collection with respect to 1984                 
          through 1992, 1994, and 1997.                                               




               4  Sec. 7491 is not applicable to this case because the                
          examination began before the statute's effective date.  Thus,               
          petitioner had the burden of proof.  Welch v. Helvering, 290 U.S.           
          111, 115 (1933).                                                            




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