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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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Last modified: November 10, 2007