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her liability of $100 for each of the taxable years at issue.
Respondent did not respond to petitioner’s offer. Later, after
receiving the recommendation of respondent’s CCISO office that
she was entitled to innocent spouse relief, petitioner again
submitted a settlement offer to respondent. This time,
petitioner offered to settle the case for full relief from the
asserted liabilities under section 6015(c). In the same letter,
petitioner informed respondent that in the absence of an
agreement resolving the matter, she intended to move for summary
judgment. Respondent did not accept petitioner’s offer.
Instead, respondent offered to settle the matter if the agreement
included a statement by petitioner that she had no interest in
the assets of the trusts.
True to her word, in the absence of respondent’s accepting
her offer, petitioner filed a motion for partial summary
judgment. On the day after respondent was to file a response to
petitioner’s motion, respondent instead filed a motion for
additional time in which he expressed his intent to concede. In
the light of petitioner’s multiple offers to settle and eventual
dispositive motion, we find respondent’s concession occurred too
late to be treated as a settlement.
This is not to say that in all cases a concession could not
be a settlement. We can imagine scenarios where a concession
would be difficult to differentiate from an agreement to settle.
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Last modified: November 10, 2007