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Old 02-14-2004, 10:00 PM
James James is offline
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Join Date: Oct 2004
Posts: 67
Re:IRS LETTER CP 22E

<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt; mso-bidi-font-size: 10.0pt"><FONT face="Times New Roman">I agree with JamesDean on this one, to wit:<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o></o></FONT></SPAN>
<P class=MsoNormal style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 0.5in"><SPAN style="FONT-SIZE: 11pt"><FONT face="Times New Roman"><FONT size=3>“An individual may be under no obligation to do a particular thing, and his failure to act creates no liability; but if he voluntarily attempts to act and do a particular thing, he comes under an implied obligation in respect to the manner in which he does it.” <U>Guardian T &amp; D Co. vs. Fisher</U>, 26 S.Ct. 186 at 188 (1906)<o></o></FONT></FONT></SPAN>
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