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               
          this issue.                                                                 

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