W. Richard and Janice J. Morgan - Page 9

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          attached to the pension plan assets.  Petitioners were                      
          represented by an attorney in bankruptcy and were also                      
          represented by a tax attorney in their dealings with the IRS.               
          Petitioners’ attorney knew that 1983 was not included in the                
          installment agreement and also knew that the IRS retained a right           
          to levy the pension plan assets for the 1983 tax liability.  The            
          knowledge of petitioners’ attorney is imputed to them.  See Nolte           
          v. Commissioner, T.C. Memo. 1995-57, affd. 99 F.3d 1146 (9th Cir.           
               Petitioners have not suffered a detriment as a result of               
          executing the installment agreement.  Petitioners’ claim only               
          that they would have included the 1983 tax year in the                      
          installment agreement if they had known that the 1983 liability             
          was not going to be abated, and, thus, the IRS would not be                 
          allowed to levy on petitioners’ pension plan assets because                 
          petitioners have not defaulted on their installment agreement.              
               In Nolte v. Commissioner, supra, the taxpayer had been                 
          erroneously advised that his account had been paid in full.  The            
          taxpayer alleged that the existence of a deficiency and interest            
          was a detriment.  The Court held that the taxpayer would owe the            
          deficiency whether or not respondent made the misstatement.                 
               Petitioners have been paying $1,000 per month on a tax                 
          liability that they are legally obligated to pay.  See Hudock v.            
          Commissioner, 65 T.C. 351, 364 (1975) (making payments on a                 

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