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unfounded and misplaced. It stems from the Government’s efforts
to prosecute them for admittedly criminal conduct and to collect
taxes and penalties. No doubt, given the circumstances, these
efforts were zealous and disadvantageous to petitioners; however,
petitioners have presented no evidence that these efforts went
beyond what the law prescribes and, indeed, requires. Insofar as
the Government’s actions leading up to petitioners’ signing of
the Form 4549-CG were authorized by law, those actions do not
give rise to duress or coercion. Shireman v. Commissioner,
supra; Ballard v. Commissioner, T.C. Memo. 1987-471, affd. 851
F.2d 359 (5th Cir. 1988).
On occasion, this Court has held that the Commissioner’s
threats to take otherwise lawful action against the taxpayer
constituted duress or coercion. See Diescher v. Commissioner,
supra (holding that the Commissioner’s threat to impose fraud
penalties if taxpayer did not sign waiver constituted duress);
Robertson v. Commissioner, T.C. Memo. 1973-205 (holding that the
taxpayers consented to extending the limitations period under the
Commissioner’s duress). Petitioners allege that respondent’s
agents (as well as their attorney) pressured them to sign the
Form 4549-CG as a precondition to their plea agreement.
Petitioners allege that they were informed the plea agreement
would be voided if they did not sign the Form 4549-CG before
their sentencing date.
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