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liability or otherwise had no opportunity to dispute the tax
liability. Sec. 6330(c)(2)(B).
A. Form 4549-CG
Petitioners signed a Form 4549-CG, Income Tax Examination
Changes, waiving restrictions on assessment with respect to their
underlying tax liabilities for 1993, 1994, and 1995. We have
recently held that for purposes of section 6330(c)(2)(B), 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 tax liabilities. Horn v.
Commissioner, T.C. Memo. 2002-207; see Aguirre v. Commissioner,
117 T.C. 324, 327 (2001). Petitioners argue, however, that they
signed their Form 4549-CG under duress. If a taxpayer signs a
Form 4549-CG under duress or coercion, the Form 4549-CG waiver is
invalid. Shireman v. Commissioner, T.C. Memo. 2004-155. This
Court has defined duress as actions by one party which deprive
another of his or her freedom of will to do or not to do a
specific act. Diescher v. Commissioner, 18 B.T.A. 353, 358
(1929); Price v. Commissioner, T.C. Memo. 1981-693, affd. without
published opinion 742 F.2d 1460 (7th Cir. 1984).
1. Duress or Coercion by Respondent
Petitioners allege that they signed the Form 4549-CG only as
a result of respondent’s continuous pattern of duress, coercion,
and intimidation against them. Petitioners’ allegation is
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