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Although we cannot be certain whether petitioner
misunderstood the advice she received or whether erroneous advice
was rendered, that distinction does not make a difference in this
case. It is well established that respondent is not bound by an
erroneous interpretation of the law by his agents or employees
but must follow the statutes, regulations, and case law. See
Dixon v. United States, 381 U.S. 68, 72-73 (1965); Zimmerman v.
Commissioner, 71 T.C. 367, 371 (1978), affd. without published
opinion 614 F.2d 1294 (2d Cir. 1979); Neri v. Commissioner, 54
T.C. 767, 771-772 (1970).
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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