Larry E. and Barbara L. Andra - Page 7

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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          waiver cannot be withdrawn, and collection can be undertaken                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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