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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.
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