- 12 - will not unduly harm the public interest.’” Purcell v. United States, 1 F.3d 932, 939 (9th Cir. 1993) (quoting S & M Inv. Co. v. Tahoe Regl. Planning Agency, 911 F.2d 324, 329 (9th Cir. 1990)). “Affirmative misconduct” requires ongoing active misrepresentations or a pervasive pattern of false promises, as opposed to an isolated act of providing misinformation. Watkins v. United States Army, 875 F.2d 699, 708 (9th Cir. 1989); River City Ranches # 1 Ltd. v. Commissioner, T.C. Memo. 2003-150. In the instant case, we are unpersuaded that there was any affirmative misconduct on the part of respondent’s employees or agents. At most, there appears to have been an isolated mistake in failing to list the 1992 tax year and include the unpaid 1992 tax liability on the Form 433-D. Petitioners do not assert, and there is no evidentiary basis for concluding, that any of respondent’s employees or agents ever represented to petitioners that any of their unpaid tax liabilities, including their 1992 tax liabilities, would be compromised or eliminated pursuant to the installment agreement.8 Accordingly, we are unpersuaded that respondent should be estopped from collecting more than the $1,455 listed on the Form 433-D. Nevertheless, for the reasons described below, we do not 8 The Form 433-D itself makes no such representation, as it omits mention of both the 1992 tax year and the unpaid 1992 tax liability.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011