Richard J. Sarni and Susan Sarni - Page 8

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          S.G. because respondent’s employees provided erroneous advice to            
          petitioners concerning such deduction.                                      
               To constitute estoppel: (1) There must be false                        
          representation or wrongful misleading silence; (2) the error must           
          originate in a statement of fact and not in an opinion or a                 
          statement of law; (3) the person claiming the benefits of                   
          estoppel must be ignorant of the true facts; and (4) that person            
          must be adversely affected by the acts or statements of the                 
          person against whom an estoppel is claimed.  Underwood v.                   
          Commissioner, 63 T.C. 468, 477-478 (1975), affd. 535 F.2d 309               
          (5th Cir. 1976); see Dixon v. United States, 381 U.S. 68 (1965).            
               Although it is not entirely clear in the record from whom              
          petitioners received such advice or when petitioners received               
          such advice,4 assuming arguendo that such advice was given,                 
          respondent is not bound by the erroneous, incorrect, or                     
          incomplete advice of his agents.  Dixon v. United States, supra;            
          Auto. Club of Mich. v. Commissioner, 353 U.S. 180 (1957); McGuire           
          v. Commissioner, 77 T.C. 765, 779-780 (1981).  Therefore,                   
          respondent is not estopped from denying petitioners’ claimed                
          dependency exemption deduction for S.G. in the instant case.                
          E.  Reasonable Litigation or Administrative Costs                           
               Petitioners filed a petition for redetermination of a                  
          deficiency under section 6213(a).  In the petition, petitioners             

               4  We note that petitioners’ return was prepared by a                  
          Volunteer Income Tax Assistance program presumably operated at a            
          military installation.                                                      

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