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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.
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Last modified: May 25, 2011