Ronald E. Boyer - Page 14

                                       - 14 -                                         
               In addition, the record is void of any persuasive evidence             
          that respondent induced petitioner to take any action adverse to            
          himself.  Petitioner’s only allegation of “detriment”--that he              
          suffered a false sense of security that caused him to incur                 
          additional debt--is uncorroborated.                                         
               Finally, we do not find that respondent’s conduct in this              
          case constitutes affirmative misconduct.  Respondent’s only                 
          affirmative act was filing the RFTL, which petitioner has not               
          shown is anything but an inadvertent error.  Further,                       
          respondent’s failure to refile the tax lien notice regarding the            
          1987 tax liability and dilatoriness in pursuing collection                  
          actions do not rise to the level of affirmative misconduct.  We             
          conclude that respondent is not estopped from collecting the                
          Boyers’ 1986 and 1987 tax liabilities.                                      
               We hold that respondent did not abuse respondent’s                     
          discretion in determining to proceed with the collection action             
          of the Boyers’ 1986 and 1987 tax liabilities.  We have considered           
          all of petitioner’s contentions, arguments, and requests.  To the           
          extent that they are not mentioned herein, we find them to be               
          moot, irrelevant, or without merit.                                         
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  

Last modified: May 25, 2011