Norman L. and Catherine J. Forste - Page 39

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          Emerson v. Commissioner, 67 T.C. 612, 617 (1977)), affd. 810 F.2d           
          209 (D.C. Cir. 1987), and it applies only if:  (1) There is a               
          false representation or wrongful misleading silence; (2) the                
          error is in a statement of fact and not in an opinion or a                  
          statement of law; (3) the person claiming the benefits of                   
          estoppel is ignorant of the true facts; and (4) the person                  
          claiming the benefits of estoppel is adversely affected by the              
          acts or statements of the person against whom an estoppel is                
          claimed, Estate of Emerson v. Commissioner, supra at 617-618;               
          Foam Recycling Associates v. Commissioner, T.C. Memo. 1992-645,             
          affd. without published opinion 159 F.3d 1346 (2d Cir. 1998).               
               In the Ninth Circuit, in which this case is appealable, “the           
          aggrieved party must also demonstrate ‘affirmative conduct going            
          beyond mere negligence’ and “that the government’s act will cause           
          a serious injustice and the imposition of estoppel will not                 
          unduly harm the public interest”.  Purcell v. United States, 1              
          F.3d 932, 939 (9th Cir. 1993) (quoting S & M Inv. Co. v. Tahoe              
          Regl. Planning Agency, 911 F.2d 324, 329 (9th Cir. 1990)).                  
          “Affirmative misconduct involves ‘“ongoing active                           
          misrepresentations” or a “pervasive pattern of false promises”’             
          as opposed to ‘an isolated act of providing misinformation.’”               
          Id. at 940 (quoting S & M Inv. Co. v. Tahoe Regl. Planning                  
          Agency, supra at 329 (quoting Watkins v. United States Army, 875            
          F.2d 699, 708 (9th Cir. 1990))).                                            






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