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courses of action taken by petitioner using two different
attorneys to handle the matters. There is no indication in the
record that Mr. Zukle knew of the pending offer in compromise,
that the IRS personnel handling the offer in compromise matter
represented to petitioner that an accepted offer would not bar
him from obtaining refunds if relief was granted under section
6015, or that petitioner ever inquired as to the effect that
acceptance of the offer would have on his claim for relief from
joint and several liability. In any event, if petitioner had
actually believed that he was going to receive a refund based on
a grant of partial relief under section 6015(c), then he could
have withdrawn the offer before respondent accepted it. As
previously noted, petitioner failed to do so.
On the basis of the facts of this case, we find that there
was not a mutual mistake sufficient to set aside the offer in
compromise. We note that petitioner has completed payment on the
accepted offer, and his account balances for the years covered by
the offer are zero. Petitioner’s tax liabilities of
approximately $186,000 for these years were compromised for only
$6,000.
III. Additional Arguments
Petitioner cites Staten Island Hygeia Ice & Cold Storage Co.
v. United States, 85 F.2d 68 (2d Cir. 1936), and argues that the
offer in compromise should be set aside because Mr. Zukle
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