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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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