- 5 -- 5 -
Thus, to the extent that petitioner contends that the regulations
are invalid, we reject that argument.
Petitioner also asserts that during the process leading to
respondent's favorable determination the Internal Revenue Service
treated him as an interested party. Because respondent treated
him as an interested party during the administrative procedure,
petitioner did not pursue alternative resolutions to this matter.
Petitioner contends, therefore, that respondent should be
equitably estopped from challenging his status as an interested
party.
We do not question that petitioner may have been treated as
an interested party during the administrative proceedings. We,
however, are not bound by the actions and the determinations of
the parties. Furthermore, jurisdiction cannot be acquired by
estoppel. Jurisdiction either exists or it does not, and in this
case it does not. Dillon v. Commissioner, supra. Accordingly,
respondent's motion to dismiss is granted.
An appropriate order of dismissal
will be entered.
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Last modified: May 25, 2011