- 8 -
respondent would proceed against petitioner and that respondent
could file a lien against or levy petitioner’s property, the
examiner was giving petitioner notice that respondent was going
to use the lawful means provided by statute to assess and collect
the taxes. See Ballard v. Commissioner, supra; Price v.
Commissioner, supra; Narragansett Wire Co. v. Commissioner, T.C.
Memo. 1973-135, affd. 491 F.2d 371 (1st Cir. 1974).
We agree with respondent and conclude that petitioner did
not sign the Form 4549-CG under duress, coercion, fraud, or
misrepresentation, and that petitioner’s waiver of restrictions
on assessment is valid.
Petitioner also argues that respondent erred by concluding
that no notices of deficiency were required to be issued for 1996
and 1997. This argument has no merit. By signing Form 4549-CG,
petitioner consented to the immediate assessment of the tax
liability set forth therein plus any penalties and interest and
agreed not to receive any notices of deficiency. Aguirre v.
Commissioner, 117 T.C. 324, 327 (2001); see Perez v.
Commissioner, T.C. Memo. 2002-274.
Likewise, we reject petitioner’s argument that respondent
erred by failing to verify that all applicable laws and
administrative procedures were met. Under section 6330(c)(1),
during a hearing, an Appeals officer is required to obtain
verification from the Secretary that the requirements of any
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011