Fred Deutsch - Page 10

                                       - 10 -                                         
         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