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Giving petitioner the benefit of the doubt, this Court finds
that petitioner’s argument in her petition calls into question
the issue of her underlying liability for the deficiencies
assessed as to taxable years 1993 and 1994. However, the record
shows that both parties agreed to the deficiencies and petitioner
executed a Form 870, Waiver of Restriction on Assessment and
Collection of Deficiency of Tax, for taxable years 1993 and 1994.
Therefore, by signing the Form 870, petitioner consented to the
assessment and collection of the deficiencies and interest for
1993 and 1994 and waived the opportunity to petition the Court to
redetermine the deficiencies. Aguirre v. Commissioner, 117 T.C.
324 (2001); Rivera v. Commissioner, T.C. Memo. 2003-35, affd. 102
Fed. Appx. 595 (9th Cir. 2004).
Petitioner failed to pay the amount of tax shown on her 2000
Federal income tax return. Once again, giving petitioner the
benefit of the doubt, this Court finds that petitioner’s argument
in her petition calls into question the issue of her underlying
liability for the unpaid amount and addition to tax for the
taxable year 2000. As discussed above, under section 6330(c),
the validity of the underlying tax liability may be raised at the
CDP hearing only if the taxpayer “did not receive any statutory
notice of deficiency for such tax liability or did not otherwise
have an opportunity to dispute such tax liability.” Sec.
6330(c)(2)(B); see Tornichio v. United States, 263 F. Supp. 2d
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