Gerald H. Evans - Page 10




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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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