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section references are to the Internal Revenue Code in effect for
the year in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
This is an appeal under section 6330(d)(1) from respondent's
determinations to uphold the filing of the Notice of Federal Tax
Lien (NFTL) and to proceed with proposed levy action. Respondent
contends that petitioner waived his right to challenge collection
of his tax liabilities for 1988 and 1989 because he signed Forms
4549-CG, Income Tax Examination Changes.1 The issues for
decision are whether: (1) Petitioner is precluded from
challenging the underlying tax liabilities in this proceeding;
and (2) respondent’s determinations to uphold the filing of the
NFTL and to proceed with the proposed levy were an abuse of
discretion.
Background
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits received into evidence
are incorporated herein by reference. At the time the petition
was filed, petitioner resided in Imperial, California.
Petitioner failed to file Federal income tax returns for
1988 and 1989. Respondent issued to petitioner notices of
1 In general, Form 4549-CG provides a waiver whereby the
taxpayer consents to the immediate assessment and collection of
the tax and waives the right to the issuance of a notice of
deficiency and any rights to appeal.
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Last modified: November 10, 2007