Joseph Dutton - Page 1

                                   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.                                            

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011