Nathan Boatner - Page 13

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            courts will apply equitable estoppel against the Government:  (1)                           
            A false representation or wrongful, misleading silence by the                               
            party against whom the estoppel is claimed; (2) an error in a                               
            statement of fact and not in an opinion or statement of law; (3)                            
            the taxpayer's ignorance of the true facts; (4) the taxpayer's                              
            reasonable reliance on the acts or statements of the one against                            
            whom estoppel is claimed; and (5) adverse effects suffered by the                           
            taxpayer from the acts or statement of the one against whom                                 
            estoppel is being claimed.  Norfolk S. Corp. v. Commissioner, 104                           
            T.C. 13, 60, supplemented 104 T.C. 417 (1995); see also Lignos v.                           
            United States, 439 F.2d 1365, 1368 (2d Cir. 1971); Hudock v.                                
            Commissioner, 65 T.C. 351, 363 (1975).  The burden of proof is on                           
            the party claiming estoppel against the Government.  Rule 142(a);                           
            Hofstetter v. Commissioner, 98 T.C. 695, 701 (1992).                                        
                  Petitioner has failed to carry his burden of proof.  The                              
            correspondence which petitioner cites to support his contention                             
            that respondent audited petitioner's 1989 return consists merely                            
            of a request for more information and subsequent confirmation                               
            that petitioner complied appropriately.  Moreover, respondent                               
            sent a letter to petitioner stating that the examination branch                             
            took "no action".  Petitioner has provided no evidence to support                           
            a claim for equitable estoppel.  Each taxable year stands alone,                            
            and the Commissioner may challenge in a succeeding year what was                            
            condoned or agreed to in a former year.  Automobile Club of Mich.                           





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