Estate of Dora Halder - Page 5

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              Additionally, the estate has not shown that we made a                  
          manifest error of law.  The estate argues that our reliance on              
          Gardner v. Commissioner, 75 T.C. 475 (1980), for the proposition            
          that the settlement was not signed by an IRS official authorized            
          to approve it was improper because Gardner was overruled by                 
          Dorchester Indus., Inc. v. Commissioner, 108 T.C. 320 (1997),               
          affd. 208 F.3d 205 (3d Cir. 2000), and Stamm Intl. Corp. v.                 
          Commissioner, 90 T.C. 315 (1988).  The estate is wrong.                     
               Neither Dorchester nor Stamm dealt with the authority of an            
          Appeals officer to enter into a settlement agreement.                       
          Furthermore, our citation to the rule of Gardner was merely an              
          alternative ground for holding against the estate.  It does not             
          change the fact that there was no meeting of the minds and that             
          the estate cannot claim to have accepted what respondent did not            
          offer.2                                                                     
               The estate’s legal arguments are merely the rehashing of               
          previously rejected legal arguments or the tendering of new legal           
          theories to reach the end result desired by the estate.  This is            
          inappropriate.  See Estate of Quick v. Commissioner, supra;                 
          Stoody v. Commissioner, supra.                                              


               2  Additionally, if a document contains an incorrect figure            
          due to a clerical error (such as writing down the wrong number)             
          and fails to reflect accurately the terms of an agreement, we               
          shall not enforce the document as written and shall allow a party           
          to correct the error.  See Holland v. Commissioner, T.C. Memo.              
          1992-691.                                                                   





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