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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.
1996).
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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