Lester Ronald Coleman - Page 5

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               Assuming arguendo that petitioner is entitled to raise the             
          underlying tax liabilities in the instant case, petitioner’s only           
          contention with respect to the underlying tax liabilities is that           
          Form 4549 shows that he is due a refund.  In response to                    
          petitioner’s argument, respondent contends that the amounts shown           
          on the Form 4549 were actually an abatement of previously                   
          assessed tax liabilities for taxable years 1994 and 1995 and that           
          the underlying tax liabilities properly reflect the abatement.              
          We agree with respondent.                                                   
               Petitioner has misinterpreted the Form 4549, which clearly             
          shows that petitioner was given an abatement of his taxes for               
          taxable years 1994 and 1995.  The transcripts of account in the             
          record show that the abated amounts were credited against the               
          assessments and that respondent does not seek to collect those              
          amounts in the instant action.3                                             
               Petitioner did not raise any issues relating to appropriate            
          spousal defenses, challenges to the appropriateness of collection           
          actions, or collection alternatives at the hearing or in his                
          petition.  Accordingly, we hold that the decision of respondent’s           

               3 Petitioner also contends that he did not receive the                 
          notices of deficiency.  The record contains a certificate of                
          mailing of the notices of deficiency to petitioner on Feb. 25,              
          2000.  Because petitioner signed Form 4549, we need not address             
          the issue of whether he received the notices of deficiency.                 

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