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includes additions to tax and statutory interest that are the
subject of the Commissioner’s collection activities. Katz v.
Commissioner, 115 T.C. 329, 339 (2000). If the underlying tax
liability is at issue, the Court reviews that taxpayer’s
liability de novo. The Court reviews other administrative
determinations based on whether or not there was an abuse of
discretion by respondent. Sego v. Commissioner, supra at 610.
Petitioner primarily contends that respondent erred by not
allowing her to challenge the merits of the underlying tax
liability. She claims that she did not know what the notice of
deficiency waiver was when she signed it. However, petitioner
did not allege or establish that she was incompetent to sign the
Form 5564, cf. Horn v. Commissioner, T.C. Memo. 2002-207, or that
respondent perpetrated fraud, duress, or misrepresentation in
garnering her signature, cf. Whitman v. Commissioner, T.C. Memo.
1985-537.
The Court finds that petitioner’s waiver is valid and
effective. The act of signing the consent to immediate
assessment constituted her assent to the contents of that form
even if she may have been confused by its terms, a conclusion the
Court declines to reach. Kronish v. Commissioner, 90 T.C. 684
(1988). Moreover, it is clear to the Court that petitioner had
ample opportunity to dispute her underlying tax liability. She
admitted receiving the notice of deficiency; she did not litigate
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