- 9 - An agreement entered into by an unauthorized act of an agent of the United States is null and void. "[T]he United States is not bound by the unauthorized acts of its agents, nor is it estopped to assert lack of authority as a defense." Dorl v. Commissioner, 507 F.2d 406, 407 (2d Cir. 1974), affg. per curiam T.C. Memo. 1973-145. The closing agreement in this case was executed by an Associate Chief of Appeals. Since the case was already docketed in the Tax Court when the closing agreement was signed, the Associate Chief of Appeals here did not have authority to sign the closing agreement on behalf of the Commissioner. Thus, the closing agreement is void. Dorl v. Commissioner, supra at 407; Webb v. Commissioner, T.C. Memo. 1994-549. Both Petitioners' Response to Respondent's Motion for Summary Judgment and petitioners' motion for leave to amend are based on the closing agreement. Both raise the same point: That because of the closing agreement, the Court lacks jurisdiction pursuant to section 7121 and must dismiss the case. Since the closing agreement is void, these arguments must fail.4 4 Even if the response and the motion for leave to amend are considered separately, petitioners' motion for leave to amend should be denied in any event. Rule 41(a) allows a party to amend its petition within 30 days after it is served or by leave of the Court if "justice so requires". We note that 10 years have passed since the original petition was filed, and 8 years have passed since petitioners signed the closing agreement admitting their liability for the taxes involved here. Granting petitioners' motion might have the anomalous result of relieving (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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