Joseph Dutton - Page 2

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                    Held:  There was no mutual mistake or                             
               misrepresentation sufficient to cause the offer in                     
               compromise to be set aside.  P’s equitable estoppel                    
               argument is not considered because it was not timely                   
               raised.                                                                

               John R. McCabe, for petitioner.                                        
               Patrick W. Lucas, for respondent.                                      


                                       OPINION                                        

               GOEKE, Judge:  This matter is before the Court on the issue            
          of whether petitioner is barred from seeking relief from joint              
          and several liability under former section 6013(e)1 and section             
          6015 for the years 1986 and 1987 because he entered into an offer           
          in compromise with respondent for those years.  We hold that the            
          offer in compromise is valid and petitioner is barred from                  
          seeking relief from joint and several liability.                            
                                     Background                                       
               The parties submitted the issue fully stipulated.  The                 
          stipulation of facts and the attached exhibits are incorporated             
          herein by this reference.  Petitioner’s mailing address was in              
          Yorba Linda, California, at the time he filed his petition.                 





               1Unless otherwise indicated, all section references are to             
          the Internal Revenue Code as amended.  Dollar amounts are                   
          rounded.                                                                    




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