13
Fensterheim argues that respondent's September 25th letter
constitutes an offer and that sometime prior to May 10, 1991, he
orally accepted respondent's offer. Respondent argues that the
September 25th letter does not constitute an offer. We agree
with respondent.
The September 25th letter explains that, in order to process
the settlement, the taxpayer must complete the Form 870-L(AD),
sign the Form 870-L(AD), and mail the completed Form 870-L(AD) to
respondent at a specified address. We conclude that the
September 25th letter did not constitute an offer to Fensterheim
from respondent. The September 25th letter outlines the
settlement proposal and the steps necessary to complete the
settlement. In addition, the September 25th letter must be read
in light of the Form 870-L(AD). The language set forth in the
Form 870-L(AD) reinforces the conclusion that the September 25th
letter does not constitute an offer from respondent. See Estate
of Ray v. Commissioner, T.C. Memo. 1995-561; Gillilan v.
Commissioner, T.C. Memo. 1993-366; H Graphics/Access, Ltd. v.
Commissioner, T.C. Memo. 1992-345; Brookstone Corp. v. United
States, 74 AFTR 2d 6025, 94-2 USTC par. 50,474 (S.D. Tex. 1994),
affd. without published opinion 58 F.3d 637 (5th Cir. 1995).
Assuming, arguendo, that Fensterheim received an offer from
respondent, Fensterheim has failed to show that he accepted the
alleged offer. Fensterheim asserts that he orally accepted
respondent's offer, but he sets forth no facts to support this
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