122 T.C. No. 7
UNITED STATES TAX COURT
JOSEPH DUTTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 17802-02. Filed February 11, 2004.
P submitted a request for relief from joint and
several liability. P subsequently submitted an offer
in compromise, which R accepted. Before the offer was
accepted, R sent P a letter explaining that it was
proposed that P be granted relief under sec. 6015(c),
I.R.C., and that P would be entitled to a refund.
After accepting the offer, R sent P a notice of
determination denying relief from joint and several
liability under former sec. 6013(e), I.R.C., and sec.
6015(b), (c), and (f), I.R.C. P petitioned the Court
under sec. 6015(e)(1), I.R.C. P argues that the
statement that P would be entitled to a refund resulted
in a mutual mistake of material fact or
misrepresentation sufficient for the offer in
compromise to be set aside. For the first time in his
answering brief, P argues that the doctrine of
equitable estoppel applies.
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