Joseph Dutton - Page 13

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          relief was granted under section 6015(c).  However, petitioner is           
          incorrect in disputing that the offer in compromise waived his              
          right to any refund based on partial relief under section 6015(c)           
          because, regardless of whether an offer in compromise is                    
          involved, refunds and credits are not allowed under section                 
          6015(c).                                                                    
               Petitioner’s arguments are also inconsistent with the reason           
          he stated for submitting the offer in compromise and the terms              
          provided on the Form 656.  While the claim for relief from joint            
          and several liability was pending, petitioner made the decision             
          to submit the offer to settle his outstanding tax liabilities on            
          the basis of doubt as to collectibility.  Petitioner could have             
          chosen to submit the offer in compromise on the basis of doubt as           
          to liability, which would have been consistent with his prior               
          claim for relief from joint and several liability.  The Form 656            
          specifically provided that if respondent accepted the offer, then           
          petitioner would have no right to contest the amount of the tax             
          liability.                                                                  
               Petitioner claims that at the time the offer was approved he           
          still believed that a refund would be allowed.  As previously               
          noted, this claim is inconsistent with the terms of the Form 656,           
          section 6015(g), and the statements in the July 2001 letters from           
          Mr. McCabe to Mr. Zukle.  In addition, the offer and the request            
          for relief from joint and several liability were two separate               






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