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the Form 4549-CG, testified credibly, and without contradiction,
that the figures in the Form 4549-CG were correct and did not
contain the same errors as the plea agreement.4 Our own review of
the Form 4549-CG also indicates that the correct amounts of the
Toya and Booz checks were included in petitioners’ income as
reflected on that form.
C. Taxable Years 1997 and 1998
Petitioners’ unpaid tax liabilities for 1997 and 1998 arise
from self-assessed amounts reported on their Federal income tax
returns. Petitioners would not have been precluded from
challenging these liabilities under section 6330(c)(2)(B). See
Montgomery v. Commissioner, 122 T.C. 1 (2004). Nonetheless,
petitioners have raised no challenges to their unpaid tax
liabilities for 1997 and 1998.
III. Notice and Demand
In their pretrial memorandum and at trial, petitioners
argued that they did not receive proper notice and demand for
payment as required under section 6331(a). On brief, however,
petitioners make no argument regarding respondent’s compliance
with the requirement of notice and demand in section 6331(a). We
4 On the Form 4549-CG, the total amount of tax due for 1993,
1994, and 1995 is shown to be $143,470, whereas in petitioners’
criminal proceeding the Government indicated that the corrected
tax loss was $128,390.29. Revenue Agent Johnson explained that
this difference is attributable to the Government’s use of a flat
28-percent tax rate in criminal tax evasion cases.
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