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the IRS was precluded from levy while an installment agreement
was in effect.
The notice of determination was mailed to petitioners on
September 15, 2000, in which the Appeals officer determined that
the IRS may enforce by levy the 1983 tax lien against assets that
were exempt from the bankruptcy. The determination also stated
that, as long as petitioners comply with the terms of the
installment agreement, there would be no collection or levies to
collect taxes owing for 1981 and 1982.
Discussion
Petitioners contend that they entered into the installment
agreement for 1981 and 1982 based on the representation by the
IRS that taxes owed for 1983 would be abated, and, therefore,
there would be no levy action while the installment agreement was
in effect. Petitioners argue that, absent the representation by
the IRS, they would have included the 1983 tax liabilities in the
installment agreement. Petitioners’ position is that the IRS is
estopped from levying on petitioners’ assets for the 1983 tax
liability while the installment agreement is in effect.
The amount of the tax liability is not in dispute in this
case; thus, we shall review respondent’s administrative
determination for an abuse of discretion. Goza v. Commissioner,
114 T.C. 176, 182 (2000). Equitable estoppel is a judicial
doctrine that precludes a party from denying its own
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