In
Hall v. Commissioner, T.C. Memo. 2013-93,
here, the taxpayer, a lawyer, pled guilty to a tax crime. The plea required that she sign a Form 4549, waiving her right to a deficiency notice and permitting the IRS to assess immediately. She signed the 4549. The IRS assessed. The taxpayer did not pay. The taxpayer then brought a Collections Due Process ("CDP") proceeding to stall IRS collection efforts. In that proceeding, she wanted to contest the underlying tax liability. The issue was whether she could contest the tax liability after signing a Form 4549. Generally, a taxpayer may not contest liability in a CDP proceeding if the taxpayer had the opportunity to contest before, and signing a Form 4549, which waives the issuance of a notice of deficiency, presents the taxpayer an opportunity to contest by just not signing the Form 4549. As described by the Tax Court, the Form 4949 is:
Form 4549 lists adjustments to taxable income and the corrected tax liability and balance due. Form 4549 reflects a taxpayer's consent to the Commissioner's immediate assessment and collection of the taxes, penalties, and interest included therein. See Urbano v. Commissioner, 122 T.C. 384, 394 (2004); Gilmer v. Commissioner, T.C. Memo. 2009-296, 2009 Tax Ct. Memo LEXIS 299, at *9 n.7. In pertinent part 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 shown above, plus additional interest as provided by law. * * *
This foreclosed the taxpayer in this case. The Court reasoned (one footnote omitted):
A taxpayer may challenge the existence or amount of the underlying tax liabilities [in a CDP] if the taxpayer did not receive any statutory notice of deficiency for such tax liabilities or did not otherwise have an opportunity to dispute such tax liabilities. Sec. 6330(c)(2)(B). A taxpayer who waives her right to challenge the proposed assessments is deemed to have had the opportunity to dispute the underlying tax liabilities and is thereby precluded from challenging those tax liabilities in the CDP hearing or before this Court. See Aguirre v. Commissioner, 117 T.C. 324, 327 (2001); Coleman v. Commissioner, T.C. Memo. 2007-263, 2007 Tax Ct. Memo LEXIS 264, at *3-*4. By signing Form 4549 a taxpayer waives her right to raise the issue of her underlying liabilities in this Court. See Aguirre v. Commissioner, 117 T.C. at 327; Coleman v. Commissioner, 2007 Tax Ct. Memo LEXIS 264, at *3-*4.
