William F. Urbano and Flota L. Urbano - Page 13

                                       - 13 -                                         
          forth on the form.  To the contrary, $1,548.23 of interest was              
          listed on Form 4549-CG as due for 1993.                                     
               Respondent relies erroneously on Aguirre v. Commissioner,              
          117 T.C. 324 (2001).  There, the taxpayers petitioned this Court            
          under section 6330(d)(1) requesting solely that we redetermine              
          their tax liability.  The taxpayers had previously signed a Form            
          4549, Income Tax Examination Changes, waiving their right to                
          contest in this Court the Commissioner’s finding of that                    
          liability.  We held that the taxpayers were precluded from                  
          challenging this finding by virtue of their waiver.  Id. at 327.            
          Here, by contrast, the disputed interest was not a finding                  
          included within the Form 4549-CG petitioners signed.  The                   
          disputed interest was not even known by either them or respondent           
          to have existed at that time.                                               
               We turn to the service center’s recalculation of the                   
          disputed interest underlying the lien.  Neither party has                   
          challenged our jurisdiction to decide petitioners’ claim that the           
          amount of that interest is not the correct amount of interest               
          that accrued on petitioners’ deficiency for 1993.  Nor has either           
          party challenged our jurisdiction to decide petitioners’ claim              
          that, if it is the proper amount, then respondent has compromised           
          that amount to the lesser amount of interest already paid by                
          petitioners for 1993.  Still, we believe that it is incumbent               
          upon us to discuss our jurisdiction as to both of these matters.            

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  Next

Last modified: May 25, 2011