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the taxpayer following an administrative hearing, the taxpayer
may file a petition for judicial review of the administrative
determination. Sec. 6330(d)(1); Davis v. Commissioner, 115 T.C.
35, 37 (2000); Goza v. Commissioner, 114 T.C. 176, 179 (2000).
In a proceeding commenced under section 6330(d), the Court
applies a de novo standard to determine a taxpayer’s underlying
tax liability, when and if it is at issue, and an abuse of
discretion standard to review certain other administrative
determinations of the Commissioner. Sego v. Commissioner, supra
at 610.
Petitioner alleged in the petition that respondent erred in
determining that he had any outstanding tax liability for 1995,
1996, or 1997. Respondent asserts that, in accordance with
Zapara v. Commissioner, supra at 238, and Aguirre v.
Commissioner, supra at 327, petitioner is precluded from
challenging the underlying tax liabilities in this judicial
proceeding because Mr. Champion, as petitioner’s authorized
representative, signed the Forms 4549 waiving petitioner’s right
to challenge the proposed assessments.
Petitioner asserts that Zapara and Aguirre do not apply
because in those cases it was the taxpayers who signed the
waivers. Petitioner contends that (1) the Forms 2848 did not
authorize Mr. Champion to execute returns on petitioner’s behalf;
(2) the Forms 4549 in issue “embodied the revenue agent’s
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Last modified: May 25, 2011