- 7 - 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 (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011