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only if the Secretary has given written notice to the taxpayer 30
days before the levy. Section 6330(a) requires the Secretary to
send a written notice to the taxpayer of the amount of the unpaid
tax and the taxpayer’s right to a hearing at least 30 days before
the Service can collect a tax by levy.
At the hearing, the taxpayer may raise challenges to the
existence or amount of the underlying tax liability if the person
did not receive a notice of deficiency or did not otherwise have
an opportunity to dispute the tax liability. Sec. 6330(c)(2)(B).
This Court has decided that for purposes of section
6330(c)(2)(B), if a taxpayer signed a Form 4549-CG and waived his
right to challenge the proposed assessments, then he is deemed to
have had an opportunity to dispute his tax liabilities and is
thereby precluded from challenging them. Zapara v. Commissioner,
124 T.C. 223, 228 (2005); Aguirre v. Commissioner, 117 T.C. 324,
327 (2001).
Putting aside petitioner’s receiving notices of deficiency
and failing to respond, which precludes review by this Court
under section 6330(c)(2)(B), he signed the Forms 4549-CG. He
thereby explicitly waived his right to contest the existence or
the amount of the underlying liabilities in this Court and is
deemed to have had a prior opportunity to dispute his liabilities
within the meaning of section 6320(c)(2)(B). Accordingly,
respondent’s determination is sustained.
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Last modified: November 10, 2007