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any payments in excess of those credited to their account by
respondent.
III. Discussion
While petitioners claim that they raised the
adjustments at the section 6330 hearing, respondent’s record
of what occurred at the hearing states that the only issue
petitioners raised was the amount petitioners had paid.
Petitioners have failed to convince us that they raised the
adjustments during the section 6330 hearing. Also, they
have failed to convince us that, as they claimed at trial,
they were coerced into signing the Form 4549-CG.4 At trial,
4 If a taxpayer signs a Form 4549-CG under duress or
coercion, the waivers contained therein of the taxpayer’s rights
to contest the deficiency are invalid. Zapara v. Commissioner,
124 T.C. __, __ (2005) (slip op. at 10). In Zapara, we held:
“[A] taxpayer who has signed a Form 4549-CG waiving his right to
challenge the proposed assessments should be deemed to have had
an opportunity to dispute his tax liabilities and is thereby
precluded from challenging those liabilities.” Id. Previously,
in Aguirre v. Commissioner, 117 T.C. 324, 327 (2001), we held
that, by signing a Form 4549-CG, the taxpayers “expressly waived
the opportunity to obtain prepayment judicial review of their tax
liability for those years.” As reported above, sec.
6330(c)(2)(B) provides that the taxpayer may contest the
existence or amount of the underlying tax liability at a sec.
6330 hearing if the taxpayer did not receive a statutory notice
of deficiency with respect to the underlying tax liability or did
not otherwise have an opportunity to dispute that liability. It
is unclear from the two cases whether a taxpayer who signs a Form
4549-CG following an examination of his return loses his right to
raise the underlying tax liability in a subsequent sec. 6330
hearing because (1) he waived his right to administrative or
judicial consideration of the underlying liability by choosing
not to receive a statutory notice of deficiency or (2) the
examination preceding execution of the Form 4549-CG constituted
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