James C. and Katherine Wilkins - Page 8




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          silence.  Moreover, we conclude that it was unreasonable as a               
          matter of law for petitioners to base their $80,000 refund claim            
          on the lack of a warning on respondent’s website regarding                  
          slavery reparations claims.  See, e.g., Johnson v. Commissioner,            
          T.C. Memo. 1993-272 (paying a refund to the taxpayers did not               
          estop the Commissioner from later determining a deficiency in the           
          same year on the ground that the transaction underlying the                 
          taxpayers’ refund claim was a sham).                                        
               We likewise conclude that the special agent’s remarks to               
          petitioners, that they would not be required to repay the refund,           
          do not warrant the application of equitable estoppel against                
          respondent.  The special agent’s statement was not a statement of           
          fact but rather was one of law.  Further, we are not convinced              
          that petitioners suffered a detriment as a result of the special            
          agent’s statement.  See, e.g., Nolte v. Commissioner, T.C. Memo.            
          1995-57 (holding taxpayers did not suffer any significant                   
          detriment as the result of Commissioner’s earlier erroneous                 
          statement that tax liability for years in question was “paid in             
          full” because  taxpayers would have been liable for deficiencies            
          whether or not Commissioner made the misstatement), affd. by                
          unpublished opinion 99 F.3d 1146 (9th Cir. 1996).                           











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