Suits On Account Stated?

[weishaupt1776]

I need help from some redemption students on this one. I know about the mirror thing, so could you please elaborate?
I understand the basic premise & can see how this works when I'm a tertious intervenor.
This is kickin' my - - -
Here's the meat of it for a quick perusal

• Generally speaking, an account stated is based on the common law concept that an implied contract arises when the debtor (the Service) submits to the creditor (the taxpayer) a statement of the final balance due on an account and the creditor agrees to accept the proposed balance to close the account. See Bonwit Teller & Co. v. United States, 283 U.S. 258 (1931). Subject matter jurisdiction for a suit on an account stated is established under 28 U.S.C. §§ 1346(a)(2), 1491(a)(1).

And the link for further comprehension:
http://www.irs.gov/irm/part35/ch18s07.html#d0e599355