  For a set $E\subset\mathbb{R}^n$ that contains the origin we consider
$I^m(E)$ -- the set of all $m^{\text{th}}$ degree Taylor approximations (at the
origin) of $C^m$ functions on $\mathbb{R}^n$ that vanish on $E$. This set is an
ideal in $\mathcal{P}^m(\mathbb{R}^n)$ -- the ring of all $m^{\text{th}}$
degree Taylor approximations of $C^m$ functions on $\mathbb{R}^n$. Which ideals
in $\mathcal{P}^m(\mathbb{R}^n)$ arise as $I^m(E)$ for some $E$? In this paper
we introduce the notion of a \textit{closed} ideal in
$\mathcal{P}^m(\mathbb{R}^n)$, and prove that any ideal of the form $I^m(E)$ is
closed. We do not know whether in general any closed ideal is of the form
$I^m(E)$ for some $E$, however we prove in [FS] that all closed ideals in
$\mathcal{P}^m(\mathbb{R}^n)$ arise as $I^m(E)$ when $m+n\leq5$.
