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no other open liabilities on file for the above identification
numbers in the Manhattan District Office at this time” (a prior
statement references an outstanding Federal tax lien filed in
1995). In the October letter respondent informed the Greenfields
that “The Statute of Limitations has already expired on the 1981,
1982, 1983, and 1984 tax years, so we can’t make an assessment”.
The July letter did not contain a false representation or a
wrongful misleading silence concerning the period of limitations
for the 1982 year. In fact, the July letter, in which respondent
advised the Greenfields that their only open Federal tax lien was
filed in 1995, is devoid of any statement concerning Form 872-A
or the period of limitations for 1982. Without any such
statement, petitioners cannot claim to have been adversely
affected by reliance on that letter.
In contrast the October letter clearly did contain a
statement regarding the period of limitations for 1982. In that
letter, respondent stated that because the period of limitations
for 1982 had expired, no assessment could be made. However, as
respondent points out, no adverse reliance could have occurred
because petitioners had instituted this case before the October
letter. Adverse reliance cannot be said to exist on the basis of
a letter that was received after both the issuance of the notice
of deficiency and the filing of the petition. See, e.g., Feldman
v. Commissioner, 20 F.3d 1128, 1134 (11th Cir. 1994) (taxpayers'
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