- 8 - section 6015 prior to filing her delinquent returns.5 The law is well settled that the Commissioner is not estopped and is not bound by erroneous acts, representations, or omissions of his agents. Authoritative tax law is contained in statutes, regulations, and judicial decisions. Zimmerman v. Commissioner, 71 T.C. 367, 371 (1978), affd. without published opinion 614 F.2d 1294 (2d Cir. 1979); Green v. Commissioner, 59 T.C. 456, 458 (1972). Any representation, advice, or omission of advice made to petitioner by an agent or representative of the IRS does not entitle petitioner to a credit or refund of taxes paid on the assessment if the relief was granted under section 6015(c). Section 6015(g)(3) clearly provides that relief granted under section 6015(c) does not allow the taxpayer a refund or credit for payments made on the deficiency. Respondent, therefore, is sustained on this issue. Reviewed and adopted as the report of the Small Tax Case Division. Decision will be entered for respondent. 5Respondent does not disagree that filing an application for relief from joint liability and consideration of that request are not conditioned on the filing of returns for subsequent years. Had petitioner requested and been granted relief from joint liability for the 1995 and 1996 taxes before she filed delinquent returns for 1998 through 2001, the overpayments reflected on the delinquent returns could have been refunded to her rather than applied to the 1995 and 1996 liabilities.Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011