What you see in [ ] is what I added.
What is
'Estoppel'
Estoppel is a legal principle that precludes a person from alleging facts that are contrary to his previous claims or actions.
[Such as an agent of the IRS making a claim and being that he is the claimant he has a duty to respond when you ask him for a clear explanation of the law.]
In other words, estoppel prevents someone from arguing something contrary to a claim made or act performed by that person previously. Conceptually, estoppel is meant to prevent people from being unjustly wronged by the inconsistencies of another person's words or actions.
What is rule of estoppel?
Estoppel. A legal principle that bars a party from denying or alleging a certain fact owing to that party's previous conduct, allegation, or denial. The rationale behind estoppel is to prevent injustice owing to inconsistency or Fraud.
What is an insurance estoppel?
Estoppel is a legal principle that precludes a person from alleging facts that are contrary to his previous claims or actions.
[Preventing the IRS from going any further because his actions of omissions.]
In other words, estoppel prevents someone from arguing something contrary to a claim
made or act performed by that person previously.
BREAKING DOWN 'Estoppel'
There are many different types of estoppel.
Equitable estoppel can prevent a person from going back on his
word.
[You make a promise to pay if they can prove liability, and if they were able to prove liability you would be prevented going back on your word.]
Collateral estoppel can prevent a person from going back to court on the same grievance. Collateral estoppel is used to prevent legal harassment and abuse of legal resources. For example, if a
mother states that a child is not hers, estoppel could prevent her from later trying to claim child support payments from the child's father.
Promissory Estoppel
Another common form of estoppel, often used in contract law, is called promissory estoppel, Essentially,
promissory estoppel prevents a party to a contract from doing certain things or acting in a certain way because, in a contract or otherwise, it agreed not to and its contracting party relied on that representation and then acted upon it. For example, promissory estoppel may be used by a charity to enforce gift pledges. [Interesting, it can be used to enforced a gift that was pledged. Could it be that the IRS is enforcing for you to pay the pledge? If you believe the tax is
voluntary?]
Promissory estoppel is not limited to contracts. The courts have identified four criteria that trigger the existence of a strong enough promise to bring about estoppel between a promisor and a promisee:
• The promisor made a promise significant enough to cause the promisee to act on it. [What about if I promised to pay upon proof of claim and they failed to provide proof of claim, that would also have to induce an estoppel.]
• The promisee relied upon the promise.
• The promisee suffered significant damage because the promisor reneged on the promise.
• The fulfillment of the promise is the only way the promisee can be compensated.
Estoppel Around the World
Almost all countries with a common-law based judicial system, such as the United Kingdom, Canada and Australia, have incorporated some form of the doctrine of estoppel in their laws. While the name of the principles change from country to country, the concept is essentially the same: a party
cannot claim something and its opposite.
If a matter has been decided by a court in one country, especially in criminal matters, then it cannot be retried in another country, based on a form of estoppel known as issue estoppel, itself derived from the notion of res judicata.
