Gerald H. Evans - Page 11




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          Boulez v. Commissioner, 76 T.C. 209, 214-215 (1981), affd. 810              
          F.2d 209 (D.C. Cir. 1987).                                                  
               One of the elements required for the application of the                
          doctrine of equitable estoppel is that the person claiming its              
          benefit must be adversely affected by the acts or statements of             
          the person against whom an estoppel is claimed.  See Kronish v.             
          Commissioner, 90 T.C. 684, 695-697 (1988); Century Data Sys.,               
          Inc. v. Commissioner, 86 T.C. 157, 165 (1986).  There is no                 
          detrimental reliance on the part of a taxpayer who, pursuant to             
          the execution of Form 4549, simply pays a tax that was lawful for           
          the taxpayer to pay.  Hudock v. Commissioner, supra at 364.                 
               An additional element required for the application of the              
          doctrine of equitable estoppel is a false representation or                 
          wrongful misleading silence by the one against whom estoppel is             
          claimed.  Petitioner claims that respondent's agent falsely                 
          represented that the adjustments made on the Form 4549                      
          constituted petitioner's total tax liability.  Assuming that                
          Agent Coar made such a representation, it must be considered in             
          light of Agent Coar's authority and the scope of Agent Coar's               
          examination.                                                                
               Agent Coar's examination involved petitioner's individual              
          taxes.  In issue herein are so-called affected items consisting             
          of additions to tax for negligence and overvaluation.  See N.C.F.           
          Energy Partners v. Commissioner, supra at 744-746.  The TEFRA               
          rules, codified at sections 6221 through 6233, segregate                    
          adjustments attributable to an individual's interest in a                   

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