- 12 -
affg. T.C. Memo. 1986-575; United States v. Moore, 627 F.2d 830
(7th Cir. 1980); Cupp v. Commissioner, 65 T.C. 68, 78-79 (1975),
affd. without published opinion 559 F.2d 1207 (3d Cir. 1977); Lee
v. Commissioner, T.C. Memo. 1981-26 (Forms 1040 that were not
signed under penalties of perjury were not valid returns for that
fact alone), affd. 723 F.2d 1424 (9th Cir. 1984); see Lucas v.
Pilliod Lumber Co., 281 U.S. 245, 248 (1930) (corporate return).
As its title, “Income Tax Examination Changes”, connotes,
Form 4549 is the form the IRS uses to explain and/or describe
changes made to a taxpayer’s income tax by the IRS Examination
Division. As a general rule, the Commissioner may not assess or
collect a taxpayer’s deficiency unless the requisite notice of
deficiency is sent. Secs. 6212 and 6213. If the taxpayer agrees
to changes described on a Form 4549, the form provides a space
that permits the taxpayer to indicate his/her agreement to the
changes and to waive restrictions such as the statutory notice
requirement on the assessment of the agreed tax. The waiver on
Form 4549 (like the waiver in Form 870) permits the taxpayer to
waive the right to file a pre-payment action in this Court
without foreclosing his/her right to seek a refund of the tax
once paid. See Smith v. United States, 328 F.3d 760, 766-768
(5th Cir. 2003) (comparing Form 870 with Forms 870-L and
870-L(AD)); Philadelphia & Reading Corp. v. United States, 944
F.2d 1063, 1067 (3d Cir. 1991) (a taxpayer should not sign a Form
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011