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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.
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