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return for the first time in connection with a hearing under
section 6320 or 6330 should not take solace from the majority
opinion. The majority opinion addresses a case in which the
petitioners apparently demonstrated to the Appeals Office that
they were serious about filing an amended return and that they
had substantial reasons for doing so, because the Appeals Office
agreed to give petitioners time to file their amended return. A
taxpayer who procrastinates and seeks to rely solely on his
announced intention to file an amended return as a defense to a
proposed levy or lien in a section 6320/6330 hearing or in a
section 6320/6330 proceeding before this Court proceeds at his
peril as his undocumented intention is not likely to be viewed as
a credible challenge to the underlying tax liability.
HAINES, GOEKE, and WHERRY, JJ., agree with this concurring
opinion.
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