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entitled "Agreement as to Final Determination of Tax Liability",
is used to determine conclusively the taxpayer's total tax
liability for a taxable period. On the other hand, Form 906,
entitled "Closing Agreement on Final Determination Covering
Specific Matters", is used if the agreement relates to one or
more separate items affecting the tax liability of the taxpayer.
Sec. 601.202(b), Statement of Procedural Rules.
Petitioner did not execute a Form 866 to determine
conclusively his total tax liability for 1982, nor did he even
execute Form 906 to finalize the disposition of any specific
matter for that year. Petitioner merely executed Form 4549,
Income Tax Examination Changes. Form 4549 is not a closing
agreement under section 7121, and the form is not prescribed by
the Internal Revenue Service to be used as a closing agreement.
See Hudock v. Commissioner, supra. Form 4549 does not contain
language purporting to be respondent's final agreement concerning
petitioner's 1982 tax liability. By executing the Form 4549,
petitioner merely consented to the immediate assessment and
collection of the deficiency proposed therein. Therefore,
respondent is not precluded from determining an additional
deficiency for 1982. See id.
Further, respondent is not equitably estopped from
determining additions to tax attributable to partnership affected
items for 1982. The doctrine of equitable estoppel is applied
against the Commissioner with the utmost caution and concern.
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Last modified: May 25, 2011