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assurances of IRS employees the first few times she called.
Though it is unfortunate that petitioner received unhelpful or
incorrect tax advice from IRS employees, that advice does not
have the force of law.
Accordingly, we conclude that petitioner failed to report
$4,809 of unemployment compensation that should have been
included in her gross income for 1997. Thus, petitioner is
liable for the deficiency determined by respondent.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011