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(e). In such situations, the deficiency may be assessed and
collected against the taxpayer upon notice and demand. Section
6213(d) provides:
(d) Waiver of restrictions.-–The taxpayer shall at any
time (whether or not a notice of deficiency has been issued)
have the right, by a signed notice in writing filed with the
Secretary, to waive the restrictions provided in subsection
(a) on the assessment and collection of the whole or any
part of the deficiency.
Section 301.6213-1(d), Proced. & Admin. Regs., provides that,
after a waiver has been acted upon by the District Director, and
the assessment has been made in accordance with its terms, the
waiver cannot be withdrawn, and collection can be undertaken
against the taxpayer.
In this case, respondent never made an assessment against
petitioners for the tax deficiency attributable to the IRA
distribution, and, indeed, respondent was prohibited from making
an assessment in the absence of a waiver or consent by
petitioners. Petitioners never consented to an assessment. If
agents of the Internal Revenue Service represented to petitioners
that their tax payments included the deficiency arising from the
IRA distribution, such representation was in error. It has long
been held that respondent is not estopped and cannot be bound by
erroneous acts or omissions by agents of the Internal Revenue
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Last modified: May 25, 2011