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petitioners argue, if the 1992 year was not included in the
installment agreement, then it must be because their 1992 balance
due was zero. Alternatively, petitioners contend that regardless
of whether the 1992 tax year was included in the installment
agreement, respondent should be equitably estopped from
collecting from them more than the $1,455 listed on the Form
433-D.
Respondent’s position is confused and inconstant. As
previously noted, respondent’s notice of determination expressly
states that the installment agreement which petitioners signed on
June 1, 2000, “included the 1992 period as well as other periods
for which liabilities existed”. In his trial memorandum, filed
at trial, respondent argues that petitioners entered into an
installment agreement with respect to the unpaid 1992 tax
liability on April 3, 2001, and then failed to make any voluntary
payments on the installment agreement. On opening posttrial
brief, respondent contends ambivalently that “On April 3, 2001,
an installment agreement between petitioner James Haws and the
Service became effective, or was entered onto the Service’s
computer systems, for tax year 1992 in addition to the years
affected by the prior CDP case.”5 On reply brief, respondent
5 This proposed finding of fact tracks the parties’
stipulation number four, except for the final phrase “in addition
to the years affected by the prior CDP case”, which does not
appear in the stipulation.
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