- 5 -
income that was reported on the 2001 joint return, nor was she
entitled to any other relief except section 6015(c).2
Petitioner argues that she is entitled to a refund because
a revenue agent represented to her that she would be entitled to
a refund of all moneys paid on the deficiency, if she were
granted relief from joint liability. Any advice or
representation 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). 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). Representations
made by an agent do not carry the weight of law, and 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.
2Petitioner would be eligible for relief under sec. 6015(f)
only if it were shown that, contrary to respondent’s
determination, petitioner is not entitled to relief under sec.
6015(c). Sec. 6015(f)(2).
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011