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determinations and served as the functional equivalent of a
substitute for a return”; (3) Mr. Champion executed the Forms
4549 without petitioner’s knowledge or consent; and (4)
respondent assessed the taxes, penalties, and interest computed
on the basis of substitutes for returns that petitioner neither
consented to nor signed. Petitioner frames the issue to be
herein decided as: “Whether enforced collection by Respondent of
an assessment based upon an unsigned substitute for return and
unaccompanied by a Notice of Deficiency may be upheld by this
Court.”
Petitioner’s argument appears to be as follows: (1) Because
the income tax liabilities shown on the Forms 4549 were made on
the basis of the substitutes for return prepared by respondent,
the Forms 4549 are the equivalent of returns; (2) inasmuch as Mr.
Champion was not authorized to sign returns on petitioner’s
behalf, Mr. Champion was not authorized to sign the Forms 4549 on
petitioner’s behalf; (3) since Mr. Champion was not authorized to
sign the Forms 4549 on petitioner’s behalf, the waivers on the
forms are invalid; (4) since the waivers are invalid, respondent
was required to issue petitioner a notice of deficiency; and (5)
because respondent did not issue petitioner a notice of
deficiency, and petitioner has not otherwise had an opportunity
to challenge the tax liabilities in issue, petitioner may
challenge those liabilities at the collection review hearing.
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Last modified: May 25, 2011