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respect to petitioners’ situation in a prior year. Regardless of
the soundness of the employee’s treatment, respondent is not
bound by advice given to a taxpayer which is based upon a mistake
of law, Dixon v. United States, 381 U.S. 68 (1965); Auto. Club v.
Commissioner, 353 U.S. 180 (1957), and we have found that
respondent correctly applied the law in effect in 1997 to
petitioners’ situation in that year.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011