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Tuesday, March 25, 2003

 


The Estate of Dora Halder, Deceased, Anita Halder MacDougall, Executrix, attempted to have Tax Court enforce a settlement agreement based on an offer from an IRS agent that the estate�s accountant acknowledged in writing was �an honest mistake�. The agent notified the estate of the mistake immediately after receipt of the acceptance, and the agreement was never approved by the proper IRS authorities. Tax Court declined the estate�s request.



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