Lester Ronald Coleman - Page 4
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alternatives. Sec. 6330(c)(2)(A). The person may challenge the
existence or amount of the underlying tax liability, however,
only if the person did not receive any statutory notice of
deficiency for such tax liability or did not otherwise have an
opportunity to dispute such tax liability. Sec. 6330(c)(2)(B).
For purposes of section 6330(c)(2)(B), a person who has waived
his or her right to challenge the proposed assessments is deemed
to have had the opportunity to dispute tax liabilities and is
thereby precluded from challenging those tax liabilities in the
hearing or before this Court. Aguirre v. Commissioner, 117 T.C.
324, 327 (2001).
In the instant case, by signing Form 4549, petitioner waived
his right to raise the issue of his underlying tax liabilities in
Tax Court. Id. Form 4549 states:
Consent to Assessment and Collection-I do not wish to
exercise my appeal rights with the Internal Revenue
Service or to contest in the United States Tax Court
the findings in this report. Therefore, I give my
consent to the immediate assessment and collection of
any increase in tax and penalties, and accept any
decrease in tax and penalties as shown above, plus
additional interest as provided by law.
Accordingly, we hold that petitioner may not raise the underlying
tax liabilities in the instant case.2
2 Respondent also contends that petitioner is not entitled
to raise the underlying tax liabilities because petitioner failed
to request a hearing on the Levy Notice. We need not address
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Last modified: November 10, 2007