Harry calls the IRS about qualifying for a particular tax credit for his family. The IRS employee informs Harry that he qualifies for the credit and that he needs to complete Form AB123. Harry does exactly like the IRS employee says and timely files the form. A year later, Harry is audited, and the IRS examiner claims that Harry is not entitled to the credit because the wrong form was filed Form CD456 should have been filed instead. Assume it is now too late to correct the error. Harry tells the examiner about his prior call and direct instructions from the other IRS employee. Assume that, in fact, Harry is not actually entitled to the credit because the wrong form was filed. Should he nevertheless be allowed to claim the credit due to the incorrect instructions from the earlier call with the IRS employee?