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This is a so-called collection case brought pursuant to
section 6330(d). The issue is whether petitioner may raise in
this proceeding a challenge to the correctness of an underlying
tax deficiency. Petitioner resided in Pompano, Florida, when the
petition was filed.
Background
The basic facts are not in dispute. During 1995 and 1996,
petitioner was in the construction business as a sole
proprietorship reporting income and deductions on Schedule C,
Profit or Loss From Business. On his 1995 Federal income tax
return petitioner claimed and received a refund of $971.
Respondent audited petitioner’s 1995 return and proposed to
disallow, inter alia, deductions for wages paid to employees of
petitioner’s company. It appears that the primary reason for the
disallowance of the deductions was that either the names or the
Social Security numbers of the alleged employees were false.
Rather than dispute the proposed adjustment, petitioner signed a
Form 4549-CG, Income Tax Examination Changes, dated March 31,
1997. Form 4549-CG, provides, in part
Consent to Assessment and Collection - I do not wish to
exercise my appeal rights with the Internal Revenue Service
or to contest in the United States Tax Court the findings in
this report. Therefore, I give my consent to the immediate
assessment and collection of any increase in tax * * *.
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