Terry Nathan Norman - Page 19

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          (4th Cir. 1998); Estate of Emerson v. Commissioner, 67 T.C. 612,            
          617-618 (1977).  In addition, the Court of Appeals for the Ninth            
          Circuit requires the party seeking to apply the doctrine against            
          the Government to prove affirmative misconduct.  Miller v.                  
          Commissioner, T.C. Memo. 2001-55.                                           
               Respondent has not explained why the closing notice was sent           
          to petitioner.  Nevertheless, we cannot apply equitable estoppel            
          against respondent because petitioner timely petitioned the Tax             
          Court.  Thus, he did not rely to his detriment on the closing               
          notice.  Even if petitioner had relied to his detriment, there is           
          no evidence of affirmative misconduct by respondent.  Finally, we           
          note that section 6212(d) provides the Secretary with the                   
          authority to rescind a notice of deficiency with the consent of             
          the taxpayer.  Where that has not occurred, we have stated that             
          only a closing agreement or decision by the Court binds the                 
          parties.  Miller v. Commissioner, supra.  Respondent did not                
          rescind the notice of deficiency.  Because there was no closing             
          agreement or decision of the Court, the parties are not bound by            
          the closing notice.                                                         
               Petitioner also notes that he received a closing notice for            
          his taxable year 2001.  Petitioner appears to argue that the                
          favorable result reflected in the closing notice for that year              
          should also apply to his taxable year 2002.  We disagree.  Each             
          taxable year stands on its own, and the Commissioner may                    






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