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1998
Respondent has conceded that the Appeals officer's
determination to proceed with the levy with respect to
petitioner's 1998 liability failed to take into account $4,094 of
withholding credits of Mrs. Freije that were not listed on the
1998 return.
The only specific dispute of his 1998 liability that we can
identify as having been raised by petitioner arises by virtue of
the Freijes' amended return for 1998.19 In the amended return,
the Freijes claimed a reduction in 1998 adjusted gross income of
$14,940, which was calculated as reducing the tax due from the
$11,686 originally reported to $7,097.50.20 While petitioner may
dispute in this proceeding the amount reported as due on the 1998
return, see Montgomery v. Commissioner, 122 T.C. 1 (2004), there
is no merit to the grounds on which petitioner now disputes the
amount reported as due on the 1998 return. Petitioner testified
that he claimed a $14,940 reduction in adjusted gross income on
the amended return for 1998 because this was an amount by which
an agent of respondent, upon examination of the 1999 return,
19 See supra note 11.
20 Because the Freijes claimed, for the first time in the
amended return for 1998, that they were entitled to 1998 credits
for withholding and estimated taxes of $4,094 and $12,000,
respectively, the refund claimed in the 1998 amended return was
$8,996.50, an amount exceeding the difference between the tax
reported as due on the original versus the amended return.
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