- 10 -
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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