Court of Appeals for the Fifth Circuit January 26, 1972, 71-2768 (Sidney L. Gaynes v. United States)

PER CURIAM:

The sole

issue on

this appeal is whether the taxpayer, Sidney L. Gaynes, validly executed a waiver of his right to contest the amount of his tax liability when he signed Form 870-AD.

1

Gaynes offers two reasons in support of his contention that the Form 870-AD was not validly executed.