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that respondent was, in fact, attempting to obtain information
for her second criminal investigation of his 1988 taxable year
under the guise of a civil investigation.
Section 6501(a) generally requires the assessment of income
taxes within 3 years after the filing of the taxpayer's return.
However, the taxpayer and Secretary may consent in writing to
extend the period of limitations for an assessment. See sec.
6501(c)(4).9 Petitioner maintains that respondent should be
estopped from relying upon his consent to extend the period of
limitations in this case. It is well settled that the doctrine
of estoppel should be applied against the Government "with utmost
caution and restraint." Estate of Emerson v. Commissioner, 67
T.C. 612, 617 (1977). Courts have set forth several conditions
which must be satisfied before estoppel will be applied. See,
e.g., Lignos v. United States, 439 F.2d 1365, 1367-1368 (2d Cir.
1971); Kronish v. Commissioner, 90 T.C. 684, 695 & n.10 (1988);
Boulez v. Commissioner, 76 T.C. 209, 214-215 (1981), affd. 810
9Sec. 6501(c)(4) provides:
(4) Extension by agreement.--Where, before the
expiration of the time prescribed in this section for
the assessment of any tax imposed by this title, * * *
both the Secretary and the taxpayer have consented in
writing to its assessment after such time, the tax may
be assessed at any time prior to the expiration of the
period agreed upon. The period so agreed upon may be
extended by subsequent agreements in writing made
before the expiration of the period previously agreed
upon.
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