Joseph Dutton - Page 12

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          Zukle and the clarification of the mistake through Mr. McCabe’s             
          diligence occurred between the time the offer was made and its              
          acceptance.  There is no evidence or reason to believe that                 
          petitioner’s offer was originally based on his erroneous                    
          assumption of the possible refund windfall in the first instance,           
          but if he later wished to withdraw the offer, he had time to do             
          so.  There was no mistake at the time the offer was submitted by            
          petitioner or when it was accepted.                                         
               As previously noted, a valid offer in compromise                       
          conclusively settles a taxpayer’s liability.  The reference in              
          section 6015(g)(1) to section 7122 indicates that under the offer           
          in compromise petitioner would not be entitled to a refund or               
          credit even if relief was ultimately granted under section                  
          6015(b) or (f).7  As previously stated, regardless of the offer             
          in compromise, no refund is permitted under section 6015(c).                
          Sec. 6015(g)(3).                                                            
               Petitioner is correct that Mr. Zukle made a mistake when he            
          told petitioner that he would be entitled to refunds if partial             


               7Although not applicable to the instant case because                   
          petitioner’s request for relief was filed before its effective              
          date, sec. 1.6015-1(c)(1), Income Tax Regs., supports this                  
          position because it provides that a requesting spouse is not                
          entitled to relief from joint and several liability under sec.              
          6015(b), (c), or (f) for any tax year for which the requesting              
          spouse entered into an offer in compromise with the Commissioner            
          that disposed of the same liability that is the subject of the              
          claim for relief.  Cf. Hopkins v. Commissioner, 120 T.C. 451, 462           
          n.16 (2003).                                                                




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